Financial autonomy of Italian municipalities. Some aspects

Management choices pertaining to local governments’ functions and services arise even from their autonomy degree; such a degree is also due to the process of constitutional revision and reform. Over recent years administrative decentralization caused a growth of local governments’ (in particular municipalities) financial autonomy through an initial process of fiscal federalism. Anyway, as it happens for many fiscal and financial issues, the provision for decentralized functions had to face a remarkable difference between the original plan and the actual reform. This paper will focus on the chosen path, by trying to outline different periods and those choices which characterized them, as well as local governments’ behaviour aimed to a higher responsibilization as for own choices and expenditure policies with respect to citizens and electors’ evaluation.