The 2015 Stability Law is generally considered as a turning point from the previous governments’ politics. It aims principally to start measures to recover the economy, in spite of a rigid framework of public finance constrains. It joins an open debate with the European government, but includes measures that reduce the tax burden, working on reverting the depression trend of economy. These interventions are coupled by harsh measures on public expenditure. In fact, the 2015 Stability Law prescribes spending cuts to all the territorial bodies and, as a matter of fact, redefines the boundaries of action for every single institutional level (i.e. regions, municipalities, provinces and metropolitan cities).
The cutting of resources as well as of spending capacities-by means of financial, accounting and personnel constraints-are used as a lever to accelerate a process of institutional reorganization, whose functional and administrative details have not been sufficiently considered yet. So, although the long times due to inertia are
shortened, the aim behind this is a “spontaneous” reorganization involving strong risks of improvisation and territorial asymmetries. This work presents some estimations of the impacts that the main measures implemented by this law may have on the local taxes, and on the regional, provincial and municipal budgets as far as Tuscany is concerned.

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Autore: Claudia Ferretti, Patrizia Lattarulo

Publication details: Published in Rivista di Diritto Finanziario e Scienza delle Finanze n. 3, 2015