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Per un giusto equilibrio tra efficacia ed efficienza nell’attuazione della legge delega sul federalismo fiscale: verso la definizione dei LEP e dei costi standard delle Regioni

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  • Villani, Salvatore

Abstract

Per quanto concerne la finanza delle Regioni – ed in particolare, per la determinazione delle “spese essenziali” riconducibili al vincolo di cui alla lettera m), secondo comma, dell’art. 117 della Costituzione – nella “legge delega in materia di federalismo fiscale” (legge 5 maggio 2009, n. 42), è previsto il superamento del criterio della spesa storica (v. artt. 1, comma 1, e 2, comma 2, lettera m) ed il contestuale passaggio al metodo contabile-aziendalistico dei “costi standard”. Per la precisione, nella legge delega è fatto riferimento ai costi standard associati ai livelli essenziali delle prestazioni (LEP) “fissati dalla legge statale in piena collaborazione con le Regioni e gli Enti locali”, da erogarsi “in condizioni di efficienza e di appropriatezza su tutto il territorio nazionale” (v. art. 8, comma 1, lettera b). Il quantum di queste spese non potrà dunque essere determinato senza che lo Stato, o meglio il legislatore delegato, abbia prima definito i suddetti LEP e, soprattutto, che cosa debba intendersi per costo standard. Il presente lavoro approfondisce pertanto questo tema, volgendo lo sguardo anche alla letteratura economica e alle principali esperienze estere volte a migliorare efficienza, equità e adeguatezza dei servizi pubblici a livello locale.

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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 29513.

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Date of creation: 30 Sep 2010
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Handle: RePEc:pra:mprapa:29513

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Keywords: Amministrazione delle imprese; Economia aziendale; Contabilità; Stato ed Enti locali; Bilanci locali e spesa pubblica; Relazioni tra diversi livelli di governo; Federalismo fiscale.;

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