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Abstract: The work reconstructs the evolution of local finance in Italy from the liberal state to the ’70s of the ’900. The key is given by the analysis of the ways in which it has addressed the relationship between central finance and local finance. By processing the data contained in the documentation for Public Accounts, it showed the continuity of a local finance model dependent on central finance, consolidated in the transition from the liberal state to fascism to the republic. In the final part, the study considers the effects of the reforms initiated by the federalist legislators in the 90 of the ‘ 900, by detecting the limits with respect to the definition of the financial resources of local authorities: a red thread with the past that continues to the crisis of local authorities.

Keywords: Public Finance; Local Finance; Economics; Fiscal System; Public Spanding