The regional demand for tax authority is not insignificant. Through tax, the national State is targeted and, along with it, its political and tax authority. Limiting the tax and its collection to the territory of its structure redefines the social and fiscal contract between region and State. The question of a local tax law is placed in the perspective of the fiscal federalism, doubly appreciating the relations between federalism and tax power: for a nation without a state, if federalism can be a means, if not an ideal framework, for obtaining a fiscal autonomy, the taxation authority can in turn serve as a leverage in the establishment of a political federalism.