Abstract (in inglese)
The article deals with two important examples of regional "asymmetry" in public finance: the Special Statute Regions in Italy and the financial system of País Vasco and Navarra in Spain (Concierto and Convenio autonómico). The paper deals with some relevant aspect of the two systems applying a comparative method: the historical origin, the direct foundation at constitutional level, the peculiar system of normative sources, the importance of the “agreement principle”. The effects of the introduction of the balance budget objective as a principle at constitutional level are also considered. In the conclusive remarks, the relevant common points between the two systems, as well as some important differences, both from a structural and historical-political perspective, are highlighted. Concerning the differences from a structural perspective, distinguishing aspects can be individuated in the greater taxation power recognized to the two Spanish Autonomous Communities. Differently, from a political viewpoint, points of dissimilarity emerge from the greater "internal" (especially economic) heterogeneity of the Italian experience, which also affected the evolution of the system itself.