Les finances, le budget et la comptabilité publique
By: PEREZ, Rita
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ArticlePublisher: Paris : IIAP, juil./sept. 1993Revue Française D'Administration Publique 67, p. 355-362Abstract: The italian system of public finance has a set of specific characteristics. The administrations in charge of taxation are separated from those in charge of budgetting. The accounting regulation are very detailed and normally apply to all state organizations. But in order to cope with the rigidities of the system, a number of derogations have been established. The biggest part of income collected by central administration is transferred to local authorities and state field administration. The delays in adopting the budget have led parliament to rationalize the budgetary procedure. However the budget, which is difficult to read, is not a reliable tool for management, and there is a clear lack of programming as far as credits are concerned
The italian system of public finance has a set of specific characteristics. The administrations in charge of taxation are separated from those in charge of budgetting. The accounting regulation are very detailed and normally apply to all state organizations. But in order to cope with the rigidities of the system, a number of derogations have been established. The biggest part of income collected by central administration is transferred to local authorities and state field administration. The delays in adopting the budget have led parliament to rationalize the budgetary procedure. However the budget, which is difficult to read, is not a reliable tool for management, and there is a clear lack of programming as far as credits are concerned
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