Antonio Brancasi

The transformation of public finance in Italy in the last fifty years

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Abstract

The author investigates the most relevant legislative transformations affecting Italian regime of public finance in the last fifty years. Moving from the effects caused by the introduction in 2012 of the balanced budgetary rule in the Constitution, it deals with the impact of this rule on both the accounting standards and the local finance.

Keywords

  • Public Finance
  • Local Authorities
  • Public Accounting
  • Balanced Budgetary Rule
  • European Law

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