Il particolare merito di questo numero di “Bilancio Comunità Persona” è quello di collocare la riflessione su temi classici della contabilità pubblica nella prospettiva propria del Diritto costituzionale, cogliendo i profondi nessi intercorrenti tra bilanci pubblici, principio democratico, diritti fondamentali e autonomie territoriali, e allargando al contempo lo sguardo ai processi di integrazione sovranazionale che influiscono sulla decisione finanziaria.
Prof. Guido Rivosecchi
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
EDITORIALE
Bilancio, democrazia, diritti e autonomie territoriali
a cura del Prof. Guido Rivosecchi
DOTTRINA
Il bilancio quale strumento di responsabilità democratica nella giurisprudenza costituzionale
Gino Scaccia
Risorse e diritti: qualche spunto per tornare a parlare di effettività dei diritti sociali
Barbara Pezzini
I mercati politici sottili il punto debole del capitalismo
Kartik Ramanna
Dalla regola tecnica alla rilettura dei principi costituzionali: le ragioni dell’autonomia, della sana gestione finanziaria e della solidarietà nella sentenza 4/2020 della Corte Costituzionale
Rita Pescatore
Diritto del bilancio e interessi adespoti finanziariamente rilevanti
Carlo Chiappinelli
Spigolature in tema di responsabilità contabile in una prospettiva diacronica
Giovanni Guida
Studio sull’effettività del giudizio di parificazione dei rendiconti regionali: norme, prassi e dati quantitativi a confronto
Valeria Caroli e Susanna Fornaciari
I vincoli di destinazione delle imposte turistiche locali nell’ordinamento giuridico tributario e finanziario
Claudio Sciancalepore
Procedura di riequilibrio e silenzio amministrativo
Emanuele Scatola
I controlli sulle società in mano pubblica
Gioacchino Alessandro
ATTUALITÀ E GIURISPRUDENZA
Nota a deliberazione Sezione Controllo Campania n.11 del 7 febbraio 2020
Marco Bevilacqua