Sulla riforma dei conti pubblici
ECONOMIA PUBBLICA, 2002, vol. 2002/3, issue 3
Sulla riforma dei conti pubblici (di Giorgio Ragazzi) - ABSTRACT: The paper considers the state of public sector accounts in Italy, in view of the reform in process. It argues in favour of changing the State budget from a cash to an accruals basis and limiting off balance Treasury operations. It discusses the merits of a greater aggregation of expenditures for parliamentary approval and suggests ways to improve the process of budget approval.
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