Abstract

The article analyzes the state of implementation of fiscal federalism in Italy, introduced by Law No. 42/2009, developped by nine legislative decrees and nowadays strongly influenced by Eu requests. In particular, after a brief description of the regulatory framework, this paper de- scribes more specifically the two decrees dealing with the definition of standard costs of funcions performed by local authorities which should allow the transition from the historical expenditure criterion to that of the standard spending and, thus, make more efficient the Italian financial system.