Implementing fiscal decentralization : (Record no. 38706)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01850naa a2200241uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 1031109462041 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190212125249.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 110311s2010 xx ||||gr |0|| 0 por d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | por |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | ASQUER, Alberto |
| 9 (RLIN) | 591 |
| 245 10 - TITLE STATEMENT | |
| Title | Implementing fiscal decentralization : |
| Remainder of title | a case study of a regional tax agency in Italy |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Malden : |
| Name of publisher, distributor, etc. | Wiley-Blackwell, |
| Date of publication, distribution, etc. | oct. 2010 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | As a measure to enhance the fiscal autonomy of the region, in 2006 the Regional Government of Sardinia in Italy decided to establish a tax agency for managing regional taxes on holiday houses and boat and aircraft transit. Based on interviews conducted with the tax agency director and staff, this article traces the trajectory and outcome of events included in the implementation of this part of the regional government's fiscal policy. Drawing from this case, this article theorizes the process of implementing fiscal decentralization by addressing the issue of how fiscal policy decisions affect the management of tax agencies in the start-up stage. Social mechanisms of learning, brokerage, and actor certification provide important linkages between fiscal policy choices and organizational change. On the whole, the research argument made in this article further contributes to institutionalist and processualist research trends in current research on organization studies and public management |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Descentralização Administrativa |
| 9 (RLIN) | 11980 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Fiscalização |
| 9 (RLIN) | 12997 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Tributo |
| 9 (RLIN) | 13098 |
| 650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Política Fiscal |
| 9 (RLIN) | 12001 |
| 651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME | |
| Geographic name | Itália |
| 9 (RLIN) | 13276 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Governance: An International Journal of Policy, Administration, and Institutions |
| Related parts | 23, 4, p. 609-622 |
| Place, publisher, and date of publication | Malden : Wiley-Blackwell, oct. 2010 |
| International Standard Serial Number | ISSN 09521895 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110311 |
| Operator's initials, OID (RLIN) | 0946^b |
| Cataloger's initials, CIN (RLIN) | Jaqueline |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20110325 |
| Operator's initials, OID (RLIN) | 1546^b |
| Cataloger's initials, CIN (RLIN) | Carolina |
No items available.
