L'autonomia finanziaria e tributaria siciliana tra presupposti statutari e profili evolutivi

A new reflection on the Sicilian tax authority arises from the need, provided by Law no. n. 42 of 2009 to coordinate regional finance with the resulting national tax system following the implementation of fiscal federalism. In this contribution, this path starts from the statutory assumptions of autonomy and from the constitutional jurisprudence pronounced on the right of the Sicily Region to withhold the proceeds from taxation. This examination leads the Author to dwell on the actual scope of the current tax rules for the implementation of the by-laws, proposing ideas for their reformulation that enhances, for the purposes of the revenue, the location of the taxable cases, taking into account the experiences of other regions to special status. Lastly, the contribution analyzes the spaces reserved by the law delegating the introduction of tax breaks by regions with differentiated autonomy.