The time series on local authority public finance presented in this chapter are drawn from Istat surveys on the final accounts of local authorities.

The financial flows covered in this chapter originate from the final accounts approved by ordinary or special statute regional governments, ordinary or autonomous provinces and municipalities at the end of each fiscal year.

As to ordinary statute regional governments data refer to the years between 1973 and 2008; however, although these regions were established by Law no. 281 passed on 16th May 1970, the subsequent implementation decrees ratified the transfer of administrative functions to local authorities only in 1972.

As to special statute regional governments, established between 1946 and 1948, revenue and expenditure time series refer to the period comprised between 1966 and 2008, while data on expenditures on current and capital revenue relate to the period between 1954-2008.

Moving on to provincial and municipal Authorities, time series on revenue and expenditures in the final balance sheet refer to the fiscal years running from 1967 to 2008... full text 




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