Velleità e Rattrappimenti tributari negli assetti finanziari degli Enti Territoriali

This paper proposes a diachronic and critical analysis of the tax and financial provisions concerning local authorities. Even the introduction of the fiscal federalism in the year 2009 has disappointed the expectations due to the continuous national provisions that centralize the governance of local public finance as a consequence of the economic crisis. From the ’70s to nowadays the financing system of local budget still doesn’t respect the principles of fiscal federalism.