In this paper we estimate the current account of the balance of payments of Italy�s Southern and Northern regions for the period 1998-2000. In our scheme the General Government is considered as a non-resident institution; fiscal revenues and expenditure generate credits and debts in the...

The aim of this work is to provide information of use in evaluating Italian local public entities from two angles. 1) computerization and supply of web-services; 2) �accounting transparency� and use of accounting information for internal control and benchmarking. The analysis is based...