L'evoluzione istituzionale degli enti territoriali. Il caso della Provincia di Sondrio con comparazioni

The present work is composed of two closely connected and complementary sections. The first one sets the framework and looks at the juridical side of the legislative evolution about “Provinces”, thus considering its main critical points. The more financial and fiscal second section deals with income and expenditure of Provinces by also looking at their historical evolution. This in depth analysis allows us to state that, if looking at economic and financial assets, Provinces have gradually strengthened their role in managing income and revenues requiring a variety of functions and roles. Therefore, Provinces today are entities with well identified outlines. The reorganisation following the implementation of Legge Delrio will need to move from that. The study provides a specific focus on Sondrio Province, an alpine province with a foreign boundary line, whose main aggregates in income and expenditure (from the official balance sheets) are compared with the national average as well as with Belluno – another totally alpine Province. The reference framework is that of the valorisation of the specific assets of the socioeconomic «local system», also with the “Statuto Comunitario per la Valtellina” (Valtellina Community Statute) drafted by Alberto Quadrio Curzio within SEV (Società Economica Valtellinese) in 2008 and updated in 2012 – as a landmark.