Finanza locale: modelli di gestione di tributi ed altre entrate

Abstract

The object of the research is the management of local revenues, mainly of the own taxes of the Entities; the analysis has led us through a series of fundamental steps to arrive at understanding the effectiveness or otherwise of the various management models. After having made an historical-normative (as well as political) excursion of local finance, we focused on the concept of tax autonomy of the Entity, on the limits of the regulatory power in tax matters. The federalist impulse, which began with the reform of Title V of the Italian Constitution, has not then translated into full local autonomy in terms of taxation, just think that the institution can not yet set up its own taxes in the absence directives dictated by a hierarchically superior law. The situation of the Administrations if on the one hand is characterized by powers and faculties on the front of exemptions, facilities, methods of collection, on the other hand, however, presents strong limits established by the state legislator that do not allow the full development of local taxation. One of the moments of the tax procedure left to the discretion of the Administrations is certainly that of collection: the regulatory power of local authorities finds full expression in the phase of the collection of tax credit, it does not meet significant limits in law as the organizational autonomy of the Entity concerns all aspects of the phase of liquidation, assessment and collection of local taxes. The Administrations can choose whether to manage the collection service internally, with its own offices or through in-house companies, or whether to rely on the National Tax Agency for Collection-Receipt (which took over following the extinction of the Equitalia Company in July 2017), and finally, they can choose to externalize the service through a private concessionaire, registered in the appropriate registers. Local Administrations are very heterogeneous (due to their geographical position, number of inhabitants, average income, types of economy, political guidelines, etc.) there is no better management model for collection in absolute terms; the examination of the single collection systems will show how everyone can bring benefits or disadvantages depending on the type of local authority. [edited by author]