Contributo alla lettura delle diverse «stagioni» del federalismo fiscale

The essay explores transformation and implementation of constitutional provisions on fiscal autonomy of regional and local government in Italy (art. 119). After the approval of law 42/2009, the enforcement was known to have different seasons due to public finance evolutions. The overall balance was unsatifactory by reason of the implementation process. After accelerating during the first period in 2009/2011, it slowed down or modified owing to the effects of economic crisis (2011/2013). After a long time of quiescence on fiscal federalism issues (2014/2017), some important regions requested the implementation of special forms autonomy provided by the Constitution (art. 116, co. 3 Cost.) in 2018. This was an alternative plan to obtain goals promised by law 42/2009 but not achieved. The pandemic has changed all coordinates even on this matter, therefore the Italian fiscal federalism remains an unfinished path.