Obiettivo di questo articolo è fornire tramite l’esperienza fi scale, amministrativa e tributaria del Perù agli operatori pubblici uno strumento d’analisi del processo di riforma federalista fi no ad oggi sviluppatosi in Italia. Al principio si esaminano leggi ed atti normativi che sembrerebbero signifi care cambiamenti e stravolgimenti di strutture irrimediabilmente centralizzate. Si percepisce la forte volontà di cambiamento, all’interno di un continente di diffi cile gestione come il Sud America, anche in un Paese fortemente burocratizzato come il Perù. Risulta tuttavia evidente che siamo solo all’inizio del cammino previsto dagli aspetti tecnici del sistema di perequazione fi scale. Si farà particolare riferimento alla Regione Lima Metropolitana (dove si trova la capitale Lima) e verrà proposto un confronto con la Regione di Cusco (dove si erige lo straordinario complesso di Macchu Pichu). Vero valore aggiunto deriva dall’esperienza in loco che ha favorito la comprensione dei problemi sociali e la sincera voglia della popolazione di trasformare ulteriormente la propria condizione e cancellare le conseguenze del terrorismo dei primi anni novanta.
This paper aims at helping politicians and public managers to evaluate the debate that has been discussing for several years about fi scal federalism in Italy. This can be done also analyzing the fi scal and administrative system carried out in a different country in a different continent. This work is concerned with the public structure of Perù. At the beginning it starts considering the recent ideas that has characterized the peruvian public sector: decentralization, autonomy, accountability, result and citizen orientation. These ideas led to reforms that involved all the last decade and an economic growth started. However, on further it is shown that this is not a real change but only the beginning of a long path. There would be true technical opportunities to change something but the political help of central government is necessarily needed in order to achieve important results like fi scal and tributary autonomy for local governments.
This paper aims at helping politicians and public managers to evaluate the debate that has been discussing for several years about fi scal federalism in Italy. This can be done also analyzing the fi scal and administrative system carried out in a different country in a different continent. This work is concerned with the public structure of Perù. At the beginning it starts considering the recent ideas that has characterized the peruvian public sector: decentralization, autonomy, accountability, result and citizen orientation. These ideas led to reforms that involved all the last decade and an economic growth started. However, on further it is shown that this is not a real change but only the beginning of a long path. There would be true technical opportunities to change something but the political help of central government is necessarily needed in order to achieve important results like fi scal and tributary autonomy for local governments.
