Le recenti riforme costituzionali hanno indirizzato l’Italia verso una qualche forma di “federalismo”, sia pure dai contorni ancora non ben defIniti. L’Italia è ora chiamata a tener conto non solo delle sue leggi ordinarie e costituzionali, ma anche a rispettare quelle imposte dai Trattati europei, che vincolano gli Stati membri ad impostare le politiche pubbliche e ad amministrare secondo standard di “sana gestione”, ad ogni livello di governo. Tuttavia, non vi è sicurezza che le attuali strutture finanziarie e contabili del Paese siano in grado di garantire all’Italia appropriati strumenti gestionali, in assenza dei quali l’obiettivo del “federalismo” è destinato a fallire. Appare perciò necessario che l’Italia riveda i propri strumenti gestionali, a partire dal bilancio, in funzione di una “sana gestione” e di una corretta politica economica.
The recent constitutional reforms aimed at modifying the Italian system of government along the lines of a “federalist” model. Italy must now take into account not only existing national and consti-tutional laws, but also the rules imposed by European Union (Eu) Treaties, which require member Nations to adhere to standards of “virtuous behaviour” on the national, regional and local levels. However, it is not certain whether the fi nancial and accounting structures in Italy are capable at present of furnishing the necessary data, and in its absence the Italian project of “federalism” could fail. Therefore, with regard to Italy’s public fi nances the Parliament bears a collective responsibility to adopt a budget that is capable of fulfi lling its role as one of the principle instruments of sound fi nancial and correct economic policy.
The recent constitutional reforms aimed at modifying the Italian system of government along the lines of a “federalist” model. Italy must now take into account not only existing national and consti-tutional laws, but also the rules imposed by European Union (Eu) Treaties, which require member Nations to adhere to standards of “virtuous behaviour” on the national, regional and local levels. However, it is not certain whether the fi nancial and accounting structures in Italy are capable at present of furnishing the necessary data, and in its absence the Italian project of “federalism” could fail. Therefore, with regard to Italy’s public fi nances the Parliament bears a collective responsibility to adopt a budget that is capable of fulfi lling its role as one of the principle instruments of sound fi nancial and correct economic policy.
