Università Roma Tre

The aim of the course is to provide the tools for understanding the State accounting, a matter that in the recent years has been subject of important reform measuresunder the pressure of the European Union. The educational objectives are intended to provide:
a) An analysis of the constitutional framework, regulatory institutions, the subjects and documents, as well as the influence of the European Union with the tools andchoices used by the public finance;
b) A critical study with a specific attention to current issues: fiscal federalism, the obligation of a balanced budget, relations with the European Union, spending review.

It will thus enable learners on the one hand, to learn the main elements of this subject, even for bankruptcy for the future challenges of their post-graduate course. On the other hand, to acquire a critical analysis on the issues, because the State accounting is a matter that escapes from the narrow space of the science books and that studies the function of planning, coordination and planning of public resources. It affects the economic and social life of our country.