Autonomia comunale, funzioni facoltative e finanza pubblica centralizzata

Abstract

The public finances of local authorities (hereinafter ee.ll.), to be fully illustrated, would require a significant discussion. Indeed, in order to make the reader adequately informed about its evolution, it is essential to talk about its relationship with state finance, which, starting from the first legislation of the Kingdom of Italy, has developed in an incessant and inconsistent manner, so much so that even the task of simply identifying the most significant regulatory interventions is difficult.

The nature of this essay does not allow such a broad discussion. So, from a subjective point of view, we will focus only on the Municipalities, keeping aside the Provinces, whose recent events - which begin with the reorganization attempt which took place in 2014 - make the relevant legal framework, and therefore also the financial one, highly obscure : and to address it a specific study would be necessary