The contribution proposes a critical analysis of the tax and financial provisions concerning local authorities, since the introduction of the fiscal federalism in the year 2009 until recent rules concerning horizontal fiscal differentiation. The essay finally analyses the results of fiscal equalization within the municipal government level.
Autonomia fiscale, differenziazione ed effetti perequativi negli enti territoriali
aulenta m.;uricchio a. f.
2026-01-01
Abstract
The contribution proposes a critical analysis of the tax and financial provisions concerning local authorities, since the introduction of the fiscal federalism in the year 2009 until recent rules concerning horizontal fiscal differentiation. The essay finally analyses the results of fiscal equalization within the municipal government level.File in questo prodotto:
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