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Journal of Foreign Legislation and Comparative Law
Reference:

Nikitina V.M., Zayachkovsky O.A. Realization of Budget Federalism Principles in the Context of New Constitutional Model of Local Government in Italy.

Abstract: Considered the questions of the legal aspects of the implementing of fiscal federalism principles in Italy under the new constitutional model of the local government. Given a retrospective analysis of the reform process in the management of own tax revenues of the local autonomies in Italy. Described the difficult process of searching a new «technical reading» for the fiscal apparatus, its limits and contradictions on the basis of positions of solidarity of municipal and fiscal federalism.


Keywords:

Comparative law, comparative municipal law, local self-government, fiscal autonomy, budget federalism, European factor, social functions of local taxes


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