Budgeting pubblico, democrazia di bilancio, governo delle finanze pubbliche: la storia di una complessa interazione (Public budgeting, budet democracy, and public finances governance: History of a complex interaction)
DOI:
https://doi.org/10.13133/2037-3651_73.291_3Keywords:
istituzioni di bilancio, politiche di bilancio, democrazia di bilancioAbstract
Il saggio ripercorre i caratteri salienti della storia delle finanze pubbliche del mondo occidentale con particolare riguardo al processo di formazione, stesura, e approvazione dei bilanci pubblici al fine di spiegare l’evoluzione generale del budgeting pubblico (nei suoi aspetti procedurali e sostanziali). La trattazione diacronica si incentrerà sulla complessa interazione tra situazione economica, scelte di politica di bilancio, e sintesi degli interessi provenienti dalla società civile, utilizzando opportune chiavi di lettura a seconda delle diverse priorità attribuite al bilancio nel corso del tempo. Il saggio si conclude con una riflessione sulla recente importanza della fiscal consolidation e sul relativo significato in termini di politiche macroeconomiche di bilancio.
This work summarizes the main passages in the history of public finance in the Western world, with a focus on the process of public budgets formation, setup, and approval. This history highlights the complex interaction between economic conditions, budget policy choices, and the synthesis of interests from civil society. The interpretation here changes depending on the priorities attributed to the public budget over time. The work concludes with some reflections on the importance of recent fiscal consolidation trends, and on the associated implications in terms of macroeconomic policy.
JEL codes: H61
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