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Implementing Fiscal Decentralization: A Case Study of a Regional Tax Agency in Italy
Author(s) -
ASQUER ALBERTO
Publication year - 2010
Publication title -
governance
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 1.46
H-Index - 76
eISSN - 1468-0491
pISSN - 0952-1895
DOI - 10.1111/j.1468-0491.2010.01500.x
Subject(s) - decentralization , agency (philosophy) , autonomy , government (linguistics) , argument (complex analysis) , economics , regional autonomy , fiscal policy , certification , central government , public economics , public administration , business , economic policy , local government , political science , politics , market economy , macroeconomics , sociology , management , social science , linguistics , philosophy , biochemistry , chemistry , law
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.