Journal Articles

Implementing Fiscal Decentralization: A Case Study of a Regional Tax Agency in Italy

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As a measure to enhance the fiscal autonomy of the region, in 2006 the Regional Government of Sardinia in Italy decided to establish a tax agency for managing regional taxes on holiday houses and boat and aircraft transit. Based on interviews conducted with the tax agency director and staff, this article traces the trajectory and outcome of events included in the implementation of this part of the regional government's fiscal policy. Drawing from this case, this article theorizes the process of implementing fiscal decentralization by addressing the issue of how fiscal policy decisions affect the management of tax agencies in the start-up stage. Social mechanisms of learning, brokerage, and actor certification provide important linkages between fiscal policy choices and organizational change. On the whole, the research argument made in this article further contributes to institutionalist and processualist research trends in current research on organization studies and public management.

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Detail Information

Series Title

Governance

Call Number

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Publisher

Hoboken, United States : Wiley-Blackwell., 2010

Collation

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Language

English

ISBN/ISSN

09521895

Classification

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Content Type

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Media Type

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Carrier Type

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Edition

Volume 23, Issue 4, pages 609–621, October 2010

Subject(s)

Autonomy
Italy
Tax agency

Specific Detail Info

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