I limiti costituzionali quantitativi dell'imposizione fiscale

The analysis of the topic concerning the quantitative constitutional limits of taxing power has been developed essentially into two fundamental parts: the former, as an introduction, aimed to explain in details the importance of the topic in discussion and the juridical and economical background in which it finds its location; the latter, aimed to provide an outline of the status quo of the issue of quantitative limits of Italian taxing power. The first Section analyzes the relationship between the concept of fiscal crisis and a certain type of State, and the issue of the cost of the rights: that is, the link between available resources and constitutionally guaranteed rights to partners. This work explores, moreover, some fundamental data of Italian, European and extra European public finance, with the aim to catch the essence and the evolution of Italian fiscal crisis in order to understand the controversial profile from the constitutional law point of view, considering European limits to the fiscal policy. The second Section, that moves from the preparatory works within Constituent Assembly, tries to evaluate if it's possible to find, interpreting the Italian Constitution, some useful inputs to reconstruct some quantitative limits of taxing power. As regards the minimum limit of imposition, some constitutional principle studied by the academic literature are firstly analyzed; then, the subjective and objective extension of such a limit; moreover, the case law of Italian Constitutional Court and the Italian legislation on the matter. The study explores, finally, the different attempts to find a maximum limit of fiscal levy (based, above all, on the protection of economic right). Moving from these assumptions the analysis looks at the case law of Italian Constitutional Court in order to evaluate which effective impositions limit nowadays, in the Italian system, the tax legislator's discretion in the field of the quantum of tax imposition