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Verso il federalismo fiscale

Licenziato da Governo lo scorso 3 ottobre, il disegno di legge sul federalismo fiscale passerà all’esame dei due rami del Parlamento.

Il Ddl, che si prevede approvato entro la fine dell’anno, contiene la delega al Governo di emanare entro due anni uno o più decreti legislativi per regolamentare nel nostro Paese questo complesso tema, di cui si parla ormai da molti anni.

Fermo restando che in Parlamento, com’è ovvio, il testo potrebbe anche venire stravolto, vediamo quali sono i punti più rilevanti del disegno di legge, il quale, appare rilevante sottolinearlo, consiste di fatto nella concreta attuazione di parte dei contenuti della riforma costituzionale varata nel 2001 dall’allora maggioranza di centrosinistra (che in effetti non si dimostra ostile al progetto del Governo).
Regioni, province, comuni e le istituende città metropolitane avranno piena autonomia di entrate e di spesa, potranno compartecipare alle quote di Irpef e Iva prodotte nel loro territorio e potranno istituire tributi propri, a partire dalle famose “imposte di scopo” per finanziare opere pubbliche di interesse regionale o locale.

Si riduce notevolmente il sistema dei trasferimenti statali, che saranno per il futuro basati sulla spesa standard (e quindi sulla base di obiettivi di efficienza) e non più sulla spesa storica (meccanismo che di fatto premiava gli enti più spendaccioni, quando non spreconi).


Sarà istituito anche un fondo perequativo, finanziato dallo Stato e dalle regioni più ricche, con lo scopo di colmare le differenze con le aree più povere e disagiate del Paese.
Cesserà di esistere, infine, il Comune di Roma, almeno così come è inteso adesso: sorgerà al suo posto “Roma Capitale”, un ente del tutto nuovo e con un elevato grado di autonomia amministrativa e finanziaria, sulla cui natura e funzioni, comunque, si attendono maggiori chiarimenti.