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[automatically translated] The article was inspired by art. 24 cd. Decree "Unlock Italy" and art. 20 of the "Regulations" drawn up by the Municipality of Bologna, which has been a source of inspiration for other municipalities (in so far as it provides the possibility to act on local taxes in favor of forms of so-called. "Active participation" of citizens) and addresses the issue of the legal characterization of the relationship that is created between the taxpayer and the local authority. In particular, one wonders if the faculty, who have the local authorities to grant concessions or exemptions to citizens 'active' who take care of the commons, could fall within the traditional concept of "taxation" as "participation". The solution that is given is negative, as the concept of "participation" in the fiscal sense, always presupposes a "coercive" participation, where, however, in the case of participation "active", it is clearly voluntary. Therefore, the use of tax savings to remunerate the cd. "Subsidiarity," has very little "tax", since there is no question of the tax as such, its presuppositions, its rationale, etc., But debate the tribute as "burden" as economic weight, or - perhaps more accurately - as "currency" as "a means of payment." Which suggests that it is outside the scope of taxation and its true. The article also addresses the issue of the CD. "Administrative barter", ie, whether it is possible for local authorities to impose, to delinquent taxpayers in the payment of local taxes, the '
Original languageItalian
Number of pages4
Publication statusPublished - 2015

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