New Perspectives on Budgeting Procedures in Italy

Francesco Ranalli · Alessandro Giosi

6 citations0/0 files storedInternational Journal of Public Administration

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Public Policy and Administration Research Economic and Fiscal Studies Fiscal Policies and Political Economy

Abstract

This article aims to describe and analyze the Italian budgeting procedure according to the recent administrative reforms introduced in order to keep public expenditure under control and to ensure more efficiency and effectiveness in public action. The budgeting procedure is a relevant topic and several international studies (by the Organization for Economic Cooperation and Development [OECD] and the EU Commission) have identified a strong relationship between budgeting procedure quality, application of performance management tools, and public financial sustainability. This article describes the path that is allowing Italy to fill the gap between its own approach and the European best practice.

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References

2024OECD Journal on Budgeting 2003The Role of Fiscal Rules in Budgeting 2003Accrual Accounting and Budgeting 2007Performance Budgeting and Accrual Budgeting 2003Budget reform in OECD member countries 2003Performance Information in the Budget Process 2006Government Performance 2006Lessons from Australian and British Reforms in Results oriented Financial Management

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