La situazione dell’attuale finanza pubblica italiana può essere compresa solo andando a ritroso nel tempo e focalizzando l’attenzione su due punti particolari:
1. la quasi totale centralizzazione che coincide con gli anni settanta;
2. il decentramento/federalismo introdotto tra il 1997 e il 2001.
Con il presente contributo, non si intende fornire una sorta di raccolta giuridica sul problema quanto, piuttosto, proporre una sintesi della normativa relativamente al secondo punto, tralasciando, quindi, alcun richiamo al ruolo dello Stato Centrale tipico degli anni settanta.
Con legge cost. n° 3 del 18 ottobre 2001, che ha riformato il Titolo V della Carta Costituzionale, il Legislatore – ponendosi nel solco tracciato dalle precedenti riforme a costituzione invariata, avviate negli anni ‘90 del secolo scorso – ha inteso ridisegnare l’architettura istituzionale dei diversi livelli territoriali di governo. In particolare, si è voluta operare una transizione dall’originario equilibrio tra Stato, Regioni ed altri enti locali marcatamente centralistico, ad un modello federalistico o autonomistico, teso a dare nuovo impulso all’amministrazione territoriale nell’ottica dell’equiordinazione.
Secondo il nuovo assetto costituzionale, l’autonomia di Comuni, Province e Città metrpolitane appare garantita, ai sensi degli artt. 114 e 117, in primis dai loro Statuti che stabiliscono le norme fondamentali per l’organizzazione dell’ente a cui si riferiscono. Difatti questi, in quanto leggi regionali rinforzate, sono ora da ritenere subordinati solo alla Carta fondamentale ed “al suo spirito” (sent. 304/2002 e 2/2004) costituendo il limite dinanzi al quale il Legislatore statale si deve arrestare. Quest’ultimo, pertanto, non può più incidere nelle materie di competenza regionale.
Chiara in tal senso appare la lettera del 117, il quale opera una tripartizione in ambito legislativo tra competenze esclusive dello Stato – tassativamente elencate – concorrenti tra questo e le Regioni, nella misura in cui alle ultime è comunque attribuita potestà regolamentare ed esclusiva in ogni materia non espressamente riservata, ossia in via residuale.
Accanto alla potestà legislativa si colloca il secondo dei tre elementi di cui si compone la nuova architettura del governo locale, costituito dalle funzioni amministrative disciplinate dall’art. 118. Queste, orientate dai noti principi di sussidiarietà, differenziazione ed adeguatezza, sono in via di principio attribuite agli enti più prossimi al destinatario-cittadino rappresentati dai Comuni salvo che, per esigenze di esercizio unitario della funzione pubblica, debbano invece essere affidate a quelli superiori.
L’ultimo pilastro è rappresentato, infine, dall’ambito dell’autonomia finanziaria di entrata e di spesa riservata dall’art. 119 agli enti territoriali.
Il federalismo fiscale, così come impostato, si traduce in una finanza locale alimentata sia da tributi ed entrate proprie, sia dalla partecipazione al gettito di tributi statali riferibili al loro territorio. Tuttavia, lo Stato si è comunque riservato sia uno spazio di potestà legislativa “concorrente” nella materia dei bilanci pubblici e coordinamento della finanza pubblica e del sistema tributario ex art. 117 c. 3, che uno di potestà “esclusiva” in ordine alla perequazione delle risorse finanziarie ex art. 117 c. 2, let. e), benché come si è appena osservato, alle Regioni e agli altri enti locali è garantito il più elevato grado di autonomia decisionale nell’imposizione tributaria e nelle modalità d’impiego delle risorse.
L’Italia, come tutti i Paesi dell’U.E, dovrà mettere in atto riforme necessarie per riordinare suoi conti pubblici. Il federalismo fiscale va in questa direzione? Ridurrà la spesa pubblica oppure non farà altro che incrementarla? (Spagna , Portogallo e Grecia cd.Pigs hanno varato un piano “ lacrime e sangue” per ridurre il deficit, la strada verso la soluzione della crisi dei debiti sovrani che ha colpito l’Eurozona è comunque ancora lunga).
In Italia, a partire dagli anni ’50, i governi che si sono succeduti, ispirandosi a principi cristiani e Keynesiani, hanno visto nella spesa pubblica una componente significativa non solo per ridurre le distanze tra i cittadini ma soprattutto in termini di redistribuzione del reddito. Ciò ha comportato una crescita esponenziale della spesa che ha raggiunto circa il 60% del Pil. Nell’ottica federalistica, si avverte il passaggio da un sistema di finanza derivata – basato sul cosiddetto criterio della spesa storica, che , per troppo tempo ha consentito lo sperpero di denaro pubblico (si pensi al modo di redigere il Bilancio, in cui le spese dell’anno precedente venivano maggiorate del tasso di inflazione programmato) – ad un sistema che dovrà far leva sul cosiddetto costo standard, vale a dire sull’effettiva quantificazione della spesa per garantire che i servizi fondamentali costino e siano erogati in maniera uniforme sull’intero territorio nazionale.
Relativamente all’entrate, va sottolineato come la pressione fiscale nel corso degli anni sia aumentata raggiungendo livelli altissimi (circa il 50% del reddito). In un’ottica federalistica, occorre pertanto porre l’attenzione su due problemi particolarmente significativi:
a) la potestà di stabilire tributi propri da parte degli Enti locali, Regioni, Province, Enti locali e città metropolitane;
b) la partecipazione degli enti locali ( Comuni) all’accertamento.
Circa la potestà di stabilire tributi propri, va sottolineata la diversa asserzione che assume la dizione “Stabilire tributi propri”. Come precedentemente affermato, dopo la riforma dell’Art. 119, sia le Regioni sia gli Enti Locali Stabiliscono ed applicano tributi ed entrate proprie. Regioni ed Enti locali, però, non hanno gli stessi poteri. Il termine stabilire ha dunque valenza diversa secondo che sia riferito alle Regioni o agli Enti Locali (Provincia, Comune e Città Metropolitane). Le prime sono dotate di potestà legislativa e quindi possono non solo creare ma anche disciplinare in via primaria tributi propri. Sempre secondo l’Art 119 , poi, anche gli Enti locali possono stabilire tributi propri ma nel rispetto della Riserva di legge Regionale. Ne deriva, dunque, che sono le leggi regionali che regolano in via primaria i tributi locali sotto ogni aspetto (Presupposto, Soggetti passivi, Accertamento, Base imponibile, Aliquote e Riscossione). Gli Enti locali, invece, sono investiti di un potere normativo di tipo regolamentare, infatti le norme regionali sono seguite da regolamenti locali recanti norme attuative ed integrative.
Con riferimento, invece, alla partecipazione degli enti locali ai meccanismi attuativi del federalismo fiscale, assume particolare rilievo la funzione, attribuita ai comuni, di cooperazione alle attività delle Agenzie delle entrate. Tale inclusione nelle procedure d’accertamento è stata prevista la prima volta dalla riforma tributaria degli anni settanta, in base alla quale i Comuni partecipavano all’attività di accertamento dei redditi delle persone fisiche (Art.44 DPR 600/73). Tuttavia, a detta disposizione normativa non è stata data concreta applicazione a causa dell’assenza d’interesse concreto per i Comuni nello svolgimento di tale attività. Pertanto, al fine di garantire un maggiore coinvolgimento degli Enti locali, soprattutto nell’ottica della lotta alla evasione, il DL 203/2005, all’Art. 1 ha offerto maggiore rinnovata sostanza alla posizione dei Comuni. La nuova struttura normativa è arricchita poi dal DL 1127/08, che ha esteso il “raggio d’azione dei Comuni anche alla segnalazione di situazioni rilevanti sia sotto il profilo dell’accertamento sintetico sia sotto quello del riscontro di residenze fittizie all’estero.
In conclusione, il nuovo scenario che dovrebbe realizzarsi (piena autonomia di entrata e di spesa) funge da garanzia di trasparenza della spesa, consentendo ai cittadini di avere certezza dell’uso di risorse pubbliche. Ne deriva che, in tale contesto, la forza delle istituzioni non dipende unicamente dalla capacità di decidere ma anche dalla capacità di interpretare aspettative e realizzare innovazioni. Sotto questo aspetto, federalismo fiscale e federalismo istituzionale sono due facce della stessa medaglia.
di Emanuele Salsano
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