Il nuovo Titolo V della Costituzione: autonomia tributaria e problemi di coordinamento
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Abstract
The constitutional reform approved in 2001 has brought important changes in the institutional setting of the Republic. Increased financial autonomy and enhanced powers have been given to the regions and the other local governments, in particular in the field of local taxation. This paper discusses, from a juridical perspective, the new prerogatives of local governments on taxation, the limits to their taxing rights and the issue of co-ordination of the national tax system.
