La riforma dell’ordinamento finanziario in Italia tra autonomia e solidarietà

article 119 of the Italian Constitution. Currently, this reform is undergoingan intricate process of implementation mainly assigned to a series of legislativedecrees issued by the Italian Government. The aim of this paper is toanalyze the reform of the Italian financial system, approaching the subjectmatter both from the perspective of the sources of law, and from the substantialcontent of the legal provisions. Analysis will highlight problems arisingThis paper focuses of the so-called “fiscal federalism” reform that was introduced in Italy with the “legge delega” No. 42 of 2009 in order to implement from the implementation process, with a focus on the main differences between Regions with ordinary statute, on the one hand, and Regions with special status/autonomous Provinces, on the other hand. The outcome will be a highly asymmetrical fiscal structure rooted in an extremely differentiated legal system.