Il sistema di finanziamento delle confessioni religiose con intesa in action: destinazioni, utilizzo e rendicontazione

The article examines the evolution and current structure of the funding system for non-Catholic religious denominations with agreements (intese) in Italy, focusing on the mechanisms of the “eight per thousand” tax allocation and tax-deductible donations. Through a historical and qualitative approach, it reconstructs the development of the bilateral model introduced after the 1984 Concordat, highlighting differentiated patterns of participation and a gradual convergence toward a common framework. The analysis shows that, despite formal uniformity, significant differences persist in the allocation of resources, which are often directed toward social, cultural, and humanitarian purposes rather than strictly religious ones. Quantitative data reveal a growing religious pluralism within the system, although the Catholic Church continues to dominate the distribution. The article also explores reporting obligations and actual spending practices, identifying critical issues related to transparency, consistency between legal provisions and real uses, and the limited scope of public oversight. Finally, it reflects on the constitutional compatibility of the system, emphasizing its grounding in the principle of positive secularism, while also addressing ongoing concerns about unequal access to funding and the use of public resources for non-religious purposes.