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This article analyzes the advantages of a multilevel administrative governance, even if, in Italy, the lack of a decentralized fiscal policy and the possibility to apply the principles “no taxation without representation” has produced, in many cases, an inefficient use of financial resources. Furthermore in the Italian Public Administration, the culture of evaluation in measuring its performance, do not appear so strong. The introduction of the “fabbisogni e costi standard” metodology, is a good instruments to do it, in particular to evaluate the efficiency of public expenditure. Perhaps its application requires an appropriate statistical information at the municipal level that not always exists.