000			01343naa a2200181uu 4500
001			0100114245537
003			OSt
005			20190218141845.0
008			101001s1993 xx ||||gr |0|| 0 fre d
100	1		_aPEREZ, Rita _942433
245	1	0	_aLes finances, le budget et la comptabilité publique
260			_aParis : _bIIAP, _cjuil./sept. 1993
520	3		_aThe 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
773	0	8	_tRevue Française D'Administration Publique _g67, p. 355-362 _dParis : IIAP, juil./sept. 1993 _xISSN 01527401 _w
942			_cS
998			_a20101001 _b1424^b _cDaiane
998			_a20101006 _b1711^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c36600 _d36600
041			_afre