La finanza locale decentrata nelle Regioni e Province autonome del Nord Italia

The coordination of public finance and the tax system is one of the subjects requested by ordinary-statute Regions advocating for differentiated regionalism. This paper analyzes how the autonomous Regions of Valle d’Aosta and Friuli-Venezia Giulia, as well as the autonomous Provinces of Trento and Bolzano, manage local public finance and local taxation based on the powers granted to them by their respective special statutes. Specifically, three topics are examined. the first concerns local property taxation, where the Provinces of Trento and Bolzano and the Region of Friuli-Venezia Giulia have each replaced the national IMU tax with their own local tax. The second topic is the tourist tax, where each autonomous Region and Province has introduced its own tax on tourist stays, addressing some of the drawbacks of the national tourist tax. Finally, the third topic is local public finance, where the autonomous Regions and Provinces allocate transfers for current and investment expenditures to their municipalities according to their own criteria and mechanisms