The Legislative Decree no. 68/2011, in execution of delegation Law no. 42/2009, has radically changed the Regional finance, redesigning the financial system of the Regions and the criteria of equalization for territories with less fiscal capacity per capita. Anyway the distributional impact of the so called fiscal federalism submits Puglia finances to a strong financial stress. The research focuses on the economic and legal space for the reform of the regional tax system in order to ensure equity and distributive justice. It is particularly pressing the need to adopt a regional green tax reform to ensure a sustainable growth and to fight against tax evasion in order guaranteeing an equitable distribution of resources.
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Titolo: | La fiscalità della Regione Puglia alla prova del federalismo fiscale |
Autori: | |
Data di pubblicazione: | 2016 |
Abstract: | The Legislative Decree no. 68/2011, in execution of delegation Law no. 42/2009, has radically changed the Regional finance, redesigning the financial system of the Regions and the criteria of equalization for territories with less fiscal capacity per capita. Anyway the distributional impact of the so called fiscal federalism submits Puglia finances to a strong financial stress. The research focuses on the economic and legal space for the reform of the regional tax system in order to ensure equity and distributive justice. It is particularly pressing the need to adopt a regional green tax reform to ensure a sustainable growth and to fight against tax evasion in order guaranteeing an equitable distribution of resources. |
Handle: | http://hdl.handle.net/11586/247918 |
ISBN: | 978-88-905793-4-9 |
Appare nelle tipologie: | 2.1 Contributo in volume (Capitolo o Saggio) |