7/28/2019 THE BUDGETARY SYSTEM IN ITALY

1/11

QKYP [OMUK\YMP] FE PMHMYFJ\J

EJI[CP] FE KIFOFHMIY

JO@ L[YMOKYY J@HMOMYP\JPMFO

Y^KIMJCMWJPMFO7 EMOJOIK & LJODMOA (Koacmsb Cmok)

Pbk Lu`aktjry Yystkh mo Mtjcy

Ytu`kot7

Jo`rkkj Jckxjo`rj LJOI[

Ykrmks7 =, Arfup7 :

7/28/2019 THE BUDGETARY SYSTEM IN ITALY

2/11

QKYP [OMUK\YMP] FE PMHMYFJ\J

Ifotkots:. Motrf`uitmfo7 Qbjt ms tbk lu`akt systkh6 ........................................................................................... :

7/28/2019 THE BUDGETARY SYSTEM IN ITALY

3/11

QKYP [OMUK\YMP] FE PMHMYFJ\J

: | ^ j a k

:. Motrf`uitmfo7 Qbjt ms tbk lu`akt systkh6

Pbk lu`aktjry systkh ms tbk jaarkajtk fe lu`akts fe tbk stjtk jo` j`hmomstrjtmvk-tkrrmtfrmjc uomts jo` tbk lu`akts jo` jiifuots fe mostmtutmfos jo` euo`s tbjt jrk jutfofhfus mo j

lu`aktjry skosk. Pbksk lu`akts jrk ljsk` fo kifofhmi rkcjtmfosbmps jo` ckajc ofrhs.

Pbk ojturk fe tbk lu`akt systkh ms `ktkrhmok` ly tbk sfimfkifofhmi jo` pfcmtmijcsystkh fe tbk ifuotry, jo` mts frajomzjtmfojc struiturk `kpko`s fo tbk efrh fe tbk j`hmomstrjtmvk

jo` stjtk jrrjoakhkot.

>% fe A@^, jo` tbk afvkrohkot efuo` mt `meemiuct tf cfwkr tbk

lu`akt `kemimt mo fr`kr tf mhprfvk tbk rjtmf.Mtjcys kifofhy rkifaomzk` jo moirkjsk ly ckss tbjo tbk kurf zfok jvkrjak, jo` tbms

arfwtb wjs kxpkitk` tf `kikckrjtk erfh :.=% mo >5 jo` >1 tf ckss tbjo :.;% mo >2, js tbk

kurf zfok kifofhy ifotmouks tf `kirkjsk (Kifofhy Qjtib, >=).

9. Pbk lu`akt fe Mtjcy mo :>>

kurf. Pbms rjtk wmcc rkhjmo keekitmvk tmcc @kikhlkr :9. Pbk ojtmfojc afvkrohkot bfc`s tbk rmabt

tf kxtko` tbms pkrmf` tmcc mt ms jlck tf ljcjoik fut tbk lu`akt.

Moifhk tjx rjtks bjvk lkko emxk` jt pkrikot jo` wmcc lk keekitmvk erfh :st Gjoujry:

7/28/2019 THE BUDGETARY SYSTEM IN ITALY

4/11

QKYP [OMUK\YMP] FE PMHMYFJ\J

< | ^ j a k

ms jmhmoa jt skccmoa pkrikot fe tbk ljrrjids jo` prmsfos ly Jprmc :

7/28/2019 THE BUDGETARY SYSTEM IN ITALY

5/11

QKYP [OMUK\YMP] FE PMHMYFJ\J

9 | ^ j a k

rjtks.

Kxpkrts ekkc tbjt, uocmdk Arkkik, Mtjcy ijo hjojak mts lu`aktjry `kemimt lut tbkrk jrk stmccirmtmijc mssuks cmdk moj`kqujtk gfl irkjtmfo jo` fvkrjcc kifofhmi arfwtb.

0.

Pbk lu`akt ifosfcm`jtmfo mo Mtjcy

0.:. Pbk tjx rkvkouk sm`k

Pbk moirkjsk mo tjx prkssurk bjs lkko j iruimjc ifhpfokot mo tbk prfikss fe emsijcj`gusthkot uo`krtjdko mo Mtjcy. Ly cffdmoa jt tbms kxpkrmkoik, tbk pjtb efccfwk` ly Mtjcmjo pfcmiyhjdkrs `fks oft jppkjr tf bjvk jcwjys lkko strjmabt. Pf uo`krstjo` tbk kvfcutmfo fe tjx rkvkouk

mo Mtjcy jo` mts rfck mo emsijc ifosfcm`jtmfo, twf jspkits jrk mhpfrtjot7

Pbk `mstmoitmfo lktwkko struiturjc (pkrhjokot) jo`

Pbk trjosmtfry (kxtrjfr`mojry) tjx ibjoaks, tbk jccfijtmfo fe tjx rkvkouk jhfoa `meekrkot

ckvkcs fe afvkrohkot.

0.s joomvkrsjry fe mts efuo`jtmfo js jo uomtjry stjtk.

Jetkr jlfut smxty ykjrs fe `khfirjtmi `kvkcfphkot jo` moirkjsmoa ifosfcm`jtmfo fe tbk ruck fe

cjw, tbk motkrruptmfo fe tbk `khfirjtmi kxpkrmkoik `uk tf tbk kstjlcmsbhkot fe j Ejsimst`mitjtfrsbmp `kprmvk` tbk ifuotry fe tbk hfst ksskotmjc cmlkrtmks efr hfrk tbjo ykjrs. Jetkr

tbjt, tbk Mtjcmjo pfcmtmijc systkh wkot ljid tf tbk `khfirjtmi ruck wmtb tbk kckitmfos fe jifostmtukot jsskhlcy (:=05) jo` jetkr twf ykjrs, wmtb tbk kstjlcmsbhkot fe j pjrcmjhkotjry`khfirjiy. Ymoik tbko, j `meemiuct pfcmtmijc, kifofhmi jo` sfimjc kqumcmlrmuh jo` j pjrtmiucjrcy

erjahkotk` jo` pfcjrmzk` pjrty systkh hj`k fe tbms ifuotry j pkiucmjr ijsk fe `meemiuct`khfirjiy (Jccuh :=194 Ypftts jo` Qmkskr :=254 Cjpjcfhljrj :=21). Bfwkvkr, tbk pfcmtmijc

systkh cmvk` hfrk tbjo 0> ykjrs fe stjlmcmty, smoik tbk lkamoomoa fe tbk =>, wbko tbk irmsms fe tbksf ijcck` emrst rkpulcmi (:==

7/28/2019 THE BUDGETARY SYSTEM IN ITALY

6/11

QKYP [OMUK\YMP] FE PMHMYFJ\J

0 | ^ j a k

Kifofhmsts bjvk kxpcjmok` tbk `meemiuct smtujtmfo fe tbk Mtjcmjo lu`aktjry pfcmtmis smoik

tbk tmhks fe tbk efuo`jtmfo fe tbk uomtjry pfcmtmijc systkh7 tbk okikssmty tf pjy tbk ifst fe j

pkrhjokot wjrejrk jajmost tbk Justrmjo khpmrk jo` tbk struiturjc `mvm`k lktwkko tbk vmvm` (luttkrrmtfrmjccy cmhmtk`) mo`ustrmjc kifofhy fe tbk Ofrtb jo` tbk pkrefrhjoiks fe tbk ljidwjr`

sfimkty mo tbk Yfutbkro jrkj (Ljoemkc` :=;24 ^utojh :==9) jrk tbk hfst mhpfrtjot ejitfrs

`ktkrhmomoa tbk pkrsmstkoik fe j buak pulcmi `klt jo` struiturjc `kemimts mo tbk hjojakhkot fetbk pulcmi rksfuriks.Mo tbk ifursk fe tbk emrst bjce fe tbk RR ikotury, tbk kxpkrmkoik fe Ejsimsh jo` twf

tkrrmlck wjrs `ktkrhmok` ftbkr `kkp jo` uoifotrfcck` kxpko`mturks, jo` j pbjsk fe struiturjc

`kemimts wjs tbko ibjrjitkrmzmoa tbk ykjrs jetkr tbk fmc irmsms fe tbk kjrcy skvkotmks. Pbk Mtjcmjopfcmtmijc systkh bjs lkko ifosm`krk` js fok fe tbk hfst mccustrmfus vmitmhs fe tbk emsijc irmsms fe

tbk stjtk, smoik mt ifuc` okvkr lk jlck tf fvkrifhk mts buak `klt7 mts kotrjoik mo tbk KH[ jrkj

wjs mo`kk` pfssmlck focy lkijusk fe j pfsmtmvk trko` mo tbk rk`uitmfo fe tbk lu`akt `kemimt,

jctbfuab tbk fvkrjcc jhfuot fe tbk pulcmi `klt bjs lkko ifotmoufuscy oftmikjlcy bmabkr tbjo:>>% fe tbk jooujc A@^. Js wk ijo flskrvk mo tbk okxt emaurk, focy `urmoa tbk ifupck fe

`kij`ks ifrrkspfo`moa tf tbk "kifofhmi lffh" (:=;>-:=1>) tbk Mtjcmjo pulcmi `klt wjs uo`kr

ifotrfc.

Emaurk :7 ^ulcmi `klt mo Mtjcy

Ms motkrkstmoa tf kxpcjmo tbk hjaomtu`k fe lu`akt ibjoaks mo tmhks fe "ofrhjc lu`aktmoa"

fr "kxpkitk` moirkhkotjcmsh". Pbk rkpulcmijo pkrmf` feekrs tbk fppfrtuomty tf kxpcfrk suib dmo`

fe smtujtmfos7 js tbk okxt emaurk sbfws, tbk lu`akt ibjoaks jetkr :=0; bjvk lkko uo`kr ifotrfc, jt

7/28/2019 THE BUDGETARY SYSTEM IN ITALY

7/11

QKYP [OMUK\YMP] FE PMHMYFJ\J

; | ^ j a k

ckjst mo ifhpjrmsfo tf tbk emaurks fe tbk emrst bjce fe tbk RR ikotury (Emaurk % fe tbk A@^, mo cmok wmtb tbk jaarkajtk vjcuks fe j ouhlkr fe Kurfpkjo wkcejrk-frmkotk``khfirjimks), `urmoa wbmib j wm`k skt fe rk`mstrmlutmvk pfcmimks jo` stjtk pjrtmimpjtmfos wkrk

motrf`uik`, kxpjo`moa tbk smzk fe tbk pulcmi lu`akt (skk Emaurk 9).

7/28/2019 THE BUDGETARY SYSTEM IN ITALY

8/11

QKYP [OMUK\YMP] FE PMHMYFJ\J

5 | ^ j a k

Emaurk 97 Kvfcutmfo fe pulcmi spko`moa ly euoitmfo (:=05->=) mo hmccmfos fe Kurf

(ifostjot prmiks)

5. MHE rkpfrt fo Lu`akt \kefrh mo Mtjcy

Jt tbk rkqukst fe tbk Hmomstkr fe Kifofhy jo` Emojoik fe Mtjcy, j tkjh erfh tbk Emsijc

Jeejmrs @kpjrthkot fe tbk Motkrojtmfojc Hfoktjry Euo` vmsmtk` \fhk `urmoa Hjrib 1, tf j`vmsk fo rkefrhs fe tbk lu`akt systkh jmhk` jt mhprfvmoa tbk qujcmty jo` keemimkoiy fepulcmi spko`moa. Pbk tkjh hkt wmtb j ouhlkr fe mostmtutmfos movfcvk` mo tbk lu`akt prfikss, jo`

mts rkpfrt Mtjcy7 Lu`akt Yystkh \kefrhs wjs pulcmsbk` ly tbk Mtjcmjo jutbfrmtmks fo Guok :;, >1

fo tbkmr wklsmtk.Ljsk` fo lkst-prjitmik erfh motkrojtmfojc kxpkrmkoik, tbk MHE rkpfrt hjdks j ouhlkr fe

rkifhhko`jtmfos efr eurtbkr kobjoimoa tbk lu`akt rkefrh prfikss, moicu`moa7

`kvkcfpmoa j sfuo` prfarjh-ljsk` lu`akt icjssmemijtmfo jo` rkcjtk` ifst-jiifuotmoa4

hjdmoa spko`moa rkvmkws jo motkarjc pjrt fe tbk lu`akt systkh4

kobjoimoa tbk rfck fe tbk Ifuoimc fe Hmomstkrs mo skttmoa lu`akt prmfrmtmks4

hfrk trjospjrkotcy rkeckitmoa kxmstmoa jo` okw spko`moa prmfrmtmks mo lu`akt `fiuhkots4

rk`uimoa tbk ouhlkr fe hmirf-jhko`hkots tf tbk lu`akt `urmoa mts jpprfvjc prfikss4

moirkjsmoa efius fo rksucts jo` tbk hk`muh-tkrh rjtbkr tbjo moputs jo` tbk sbfrt-tkrh.

7/28/2019 THE BUDGETARY SYSTEM IN ITALY

9/11

QKYP [OMUK\YMP] FE PMHMYFJ\J

1 | ^ j a k

1. \kefrhs mo Mtjcy

1.:. \kefrhs efr arfwtb7 hfrk ifhpktmtmfo

j.

^rfekssmfojc skrvmiks7 jlfcmtmfo fe hmomhuh ekks, kjsmkr jiikss tf prfekssmfos wmtb rk`uitmfofe ifhpucsfry trjmokksbmp, moirkjsk mo tbk ouhlkr fe pbjrhjimks jo` oftjrmks4

l. Oktwfrd mo`ustrmks7 arj`ujc `kcmodmoa fe ajs prmiks erfh tbk fmc hjrdkt jo` uoluo`cmoa fe

tbk ajs oktwfrd4i. Cfijc kifofhmi skrvmiks tf sulhmt tf rkaucjr fpko, trjospjrkot tko`krs4

`. Ftbkr hkjsurks moicu`k ljo fo huctmpck lfjr` hkhlkrsbmp, efr mostjoik7 emojoimjc skrvmiks4

erkkmoa up fe sbfp fpkomoa bfurs4 cksskomoa fe cmod lktwkko pktrfc stjtmfos jo` fmc

ifhpjomks.

1.>>4

\k``mtfhktrf tf ifhpjrk `kicjrk` rkvkouks jo` cmekstyck)4m. Bmabkr pkojctmks jo` pulcmi feemik ljo tf emabt ifrruptmfo me ifovmitk`

g. Ypkk`mkr gustmik (hjxmhuh fe smx ykjrs tf ifhpcktk gu`mimjc prfikss)4 spkimjc ifurt efr

lusmokss `msputks4 Ibjptkr :: typk fe ljodruptiy prfik`urk.

1.9. \kefrhs efr arfwtb7 rk`uik` ifst fe ^J jo` pfcmtmis

d. Ouhlkr fe imvmc skrvjots tf `kirkjsk ly :>% (% jt hjojakrmjc ckvkc)4 sjcjry ijp fo tfp

ckvkc hjojakhkot4

c. \k`uik` emojoimoa efr rkamfos jo` efr rkamfojc pfcmtmimjos4 moirkjsk` rkqumrkhkots efrpkosmfos4 lkttkr ifotrfcs4

h. \k`uitmfo mo ouhlkr fe ^rfvmoiks erfh 25 tf ;: ly tbk :st Gjoujry :04

o. ^rfpfsk` Ifostmtutmfojc ibjoak tf lrmoa wmtbmo ikotrjc afvkrohkot ifotrfc fe lma trjospfrt

oktwfrds, kokray trjoshmssmfo jo` `mstrmlutmfo jo` kxtkrojc trj`k4

f.

Ytrfoakr pfwkrs ly Ifurt fe Ju`mtfrs tf mospkit rkamfos emojoiks jo` kosurktbky rkspkitojtmfojc jo` K[ lu`aktjry stjlmcmty rucks.

7/28/2019 THE BUDGETARY SYSTEM IN ITALY

10/11

QKYP [OMUK\YMP] FE PMHMYFJ\J

2 | ^ j a k

1.0.

\kefrhs7 hfrk `yojhmi jo` moicusmvk cjlfr hjrdkt

p. Ckss erjahkotjtmfo wmcc moirkjsk prf`uitmvmty jo` ifhpktmtmvkokss4

q.

Hfrk eckxmlmcmty fo tbk emrmoa sm`k wmcc ejimcmtjtk hfrk keemimkot jccfijtmfo fe wfrdkrs jhfoaskitfrs4r. Fvkrjcc khpcfyhkot prftkitmfo ckamscjtmfo ms akttmoa ckss strmit tbjo mo Akrhjoy4

s. [omt cjlfr ifsts7 tbk `rjet lu`akt skts jsm`k :.5 lmccmfo mo moikotmvks tf moirkjsk

prf`uitmvmty (`k-tjxmoa fe wjak moirkjsks cmodk` tf prf`uitmvmty)4t. Fvkrjcc tbk FKI@ kstmhjtks tbjt tbk rkefrhs j`fptk` mo tbk cjst ykjr wmcc rjmsk tbk ifuotrys

A@^ ly up tf 0 % fvkr tbk okxt :> ykjrs.

2. Eurtbkr rkj`moa

Efr eurtbkr rkj`moa jo` joftbkr motkrkstmoa ckiturk, M rkifhhko` tbk efccfwmoa cmods7

bttp7//ki.kurfpj.ku/lu`akt/lmlcmf/`fiuhkots/:

7/28/2019 THE BUDGETARY SYSTEM IN ITALY

11/11

QKYP [OMUK\YMP] FE PMHMYFJ\J

= | ^ j a k

=. Lmlcmfarjpby

Erjoif \kvmacmf(>>). MHE Qfrdmoa jpkr - Emsijc Jeejmrs @kpjrthkot, Lu`aktjry

Prjospjrkoiy efr ^ulcmi Kxpko`mturk Ifotrfc7 Pbk Ijsk fe Mtjcy ^rkpjrk` ly Erjoif

\kvmacmf* Jutbfrmzk` efr `mstrmlutmfo ly Umtf Pjozm.

Mtjcmjo Afvkrohkot (Ofvkhlkr ::Ykptkhlkr :