Abstract

The "5 per mille" doesn't have an unequivocal nature; the debate that followed its introduction lies upon many different reasons, some of which controversial. In the following pages we attempt to provide, as much as possible, with the data and information available, with a critical thought on the instrument focusing in particular on the goals that the Legislator intends to pursue through it and to evaluate whether the goals are indeed achieved. The taxpayers have made a very enthusiastic use of the "5 per mille", which shows a strong participation attitude and co-responsibility towards the destiny of their communities. In the future, it is up to the legislature to decide whether to continue in this experience or not. However, in case of a positive answer, there is a need of stabilization of this redistribution instrument, in order to improve its efficiency that only a comprehensive legislation can guarantee.