La fiscalità regionale: principi, assetti attuali e dimensione ambientale

Many years after the adoption of Delegated Law No. 42/2009 on fiscal federalism, the need for a study of regional taxation arises from the need to determine whether the tortuous path of relevant legislation has granted regions effective scope for tax autonomy.\r\nThe book examines the principles governing the adoption of regional own taxes, then focuses on the coordination of taxation in special-statute regions and the aspirations of certain ordinary-statute regions for differentiated autonomy.\r\nAdditional taxes, surtaxes, and regional co-participations are analyzed to understand their rationale and prospects, also in light of the implementation of the tax reform (Law No. 111/2023). An examination of "attributed" taxes and "derived own taxes" is proposed, aiming to highlight their potential and limitations from an environmental perspective.