000			01850naa a2200241uu 4500
001			1031109462041
003			OSt
005			20190212125249.0
008			110311s2010 xx ||||gr |0|| 0 por d
100	1		_aASQUER, Alberto _9591
245	1	0	_aImplementing fiscal decentralization : _ba case study of a regional tax agency in Italy
260			_aMalden : _bWiley-Blackwell, _coct. 2010
520	3		_aAs 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	_aDescentralização Administrativa _911980
650		4	_aFiscalização _912997
650		4	_aTributo _913098
650		4	_aPolítica Fiscal _912001
651		4	_aItália _913276
773	0	8	_tGovernance: An International Journal of Policy, Administration, and Institutions _g23, 4, p. 609-622 _dMalden : Wiley-Blackwell, oct. 2010 _xISSN 09521895 _w
942			_cS
998			_a20110311 _b0946^b _cJaqueline
998			_a20110325 _b1546^b _cCarolina
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c38706 _d38706
041			_apor