| Titre | Les finances, le budget et la comptabilité publique | |
|---|---|---|
| Auteur | Rita Perez | |
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Revue | Revue française d'administration publique |
| Numéro | no 67, 1993/3 L'administration italienne aujourd'hui | |
| Rubrique / Thématique | L'administration italienne aujourd'hui |
|
| Page | 7 pages | |
| Mots-clés (matière) | administration budget de l'Etat comptabilité publique Etat finances publiques parlement réglementation | |
| Mots-clés (géographie) | Italie | |
| Résumé anglais |
Finance, Budget and Public Accounting
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 regulations 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 administrations. 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. Source : Éditeur (via Persée) |
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| Article en ligne | https://www.persee.fr/doc/rfap_0152-7401_1993_num_67_1_2716 |
