Search results for "Moneta complementare"
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Monete fiscali e possibili applicazioni regionali: il caso Sicilia
2015
The chapter, within a book devoted to the fiscal money, treats of regional fiscal money. In doing this, it focuses two main topics. The former is the exploitation of a regional fiscal money, answering to the question if it is technically possible and economically convenient to issue fiscal money at a lower level than the state one. The latter concerns an Italian region in particular: Sicily, considered under many points of view as an OCA (Optimum Currency Area). The chapter explores, as well, the positive effects of introducing regional fiscal monies in underdevelopped regions and the value of them as a positive experiment, like in a laboratory, before extending them on a national basis.
Un approfondimento tecnico-giuridico sull’inserimento dei Certificati di Credito Fiscale nel sistema economico italiano
2015
The chapter develops, within a text devoted to the fiscal money, mainly under an economical point of view, an alternative point of view: the juridical one. The main problem dealed with is the legal feasibility of issuing Certified for Tax Credits. This study is conducted both under a private law approach and under a public law one. At the end, a properly accounting point of view is developped, under the provisions of generally agreed accounting standards and European Regulations on public sector accounts.