| Stato e Regioni nella politica di sostegno all’impresa: los incentivos regionales dell’ordinamento spagnolo |
| Fascicolo 2003-2 |
| Scritto da Manzella Gian Paolo |
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Sommario 1. Meccanismi compensativi del federalismo fiscale ed aiuti finanziari alle imprese. – 2. Il quadro normativo degli incentivos territoriales e ragioni dell’istituto. – 3. Organizzazione ed azione amministrativa negli incentivos tra finalità regionali e nazionali. – 4. Osservazioni sul sistema spagnolo e spunti per l’ordinamento interno.
AbstractAmong the main elements of fiscal federalism is the definition of institutional mechanisms allowing the development of effective intergovernmental relations. Due to the presence of both regional interests – promotion of local economies – and national ones – the guarantee of a high level of competitiveness and cohesion of an economic system – one of the most significant areas of cooperation is bound to be financial aid to enterprises. In this respect, the Spanish legal order has developed a system – the incentivos territoriales – which constitutes an interesting mode of integration of these different aims and of cooperation among diverse administrative levels. The analysis of the model could provide useful suggestions for legal systems – such as the Italian one – currently in the process of defining the organisation and the functioning of fiscal federalism. |