Abstract (in inglese)
The paper analyzes the financial autonomy of the Regions, highlight the failure to implement
fiscal federalism, also confirmed by the National Recovery and Resilience Plan which places it
among the enabling reforms to be completed by 2026, highlights numerous problems in relation to
the relations between the State and the Regions, especially due to the tendency of the State to
centralize numerous decision-making processes concerned the autonomies. The reflections on
financial autonomy are always current in a context characterized by limited resources, more for the
awareness that the guarantee of social rights depends on them and in particular the right to health,
which absorbs the greatest resources of regional budgets.