Focusing on the Italian case, the chapter outlines a first theoretical perimeter within which to place the logical relationship between the federalist hypothesis on the fiscal (but also institutional) level and the performance of local administrations. Furthermore, rapid considerations on the risks of inconsistency between the measurement of performance in the perspective introduced by fiscal federalism and the accounting harmonization process that is affecting Italian public administrations are formulated.
Mussari, R. (2015). Federalismo fiscale e performance delle amministrazioni locali nella prospettiva economico-aziendale. In Efficacia ed efficienza della pubblica amministrazione (pp. 85-111). Bolzano : Bolzano University Press.
Federalismo fiscale e performance delle amministrazioni locali nella prospettiva economico-aziendale
MUSSARI, RICCARDO
2015-01-01
Abstract
Focusing on the Italian case, the chapter outlines a first theoretical perimeter within which to place the logical relationship between the federalist hypothesis on the fiscal (but also institutional) level and the performance of local administrations. Furthermore, rapid considerations on the risks of inconsistency between the measurement of performance in the perspective introduced by fiscal federalism and the accounting harmonization process that is affecting Italian public administrations are formulated.
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https://hdl.handle.net/11365/1009774