Quale contabilità pubblica per l'Italia del federalismo fiscale?

PAVAN, ALDO;REGINATO, ELISABETTA;FADDA, ISABELLA

2012-01-01

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Abstract

Following the amendments to the Italian Constitutional Chart, which placed local governments, regions and the central state at the same level in the Republic hierarchy, a strong devolution process of functions and powers has started. New principles were stated concerning financial autonomy in revenue and spending, public finance co-ordination, public budgeting and reporting harmonisation. Furthermore, as a large number of accounting system exists, a specific one for each type of public organisation, it was necessary to launch an initiative to unify the accounting languages. Starting from the findings of the recent pieces of research on the 1990’s reforms of the Italian local government information systems, the paper examines the current trends in the harmonisation process, whether they are appropriate to satisfy the information needs and how the same process is being implemented.