Abstract

The text deals with problems concerning the matter of the transitory right of taxation autonomy, the reach of taxation autonomy, financial transfers to local authorities, the legislative power of co-ordination of the State, the patrimony and indebtedness. The Constitutional Court has not yet resolved the problematic issues raised by the new model of finance of the authorities delineated by the reform of Title V: except for the question of the typicality of the financing instruments, all the other problems are still awaiting resolutive answers. The underlying question regards the power of discretion left by the Constitution as regards the issue of the level of fiscal equalisation, i.e. whether what is involved is a decision left up to the ordinary legislator and therefore within the province of political direction, or instead the clause of financial self-sufficiency is already what determines a complete equalisation.