Rome, November 20, 2017 - 08.53
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Monitoring of fiscal and contributive incoming

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About Monitoring of fiscal and contributive incoming

Article 14 of the law of accountings and public finance (L. 196/2009) foreseens a series of dispositions to control and monitoring public accounts, delineating in punctual way the implementations, the relative temporal cadence and the competent subjects.

In particular, paragraph 5 of the foretold article arranges in order to the monitoring of the revenues, specifying:

- in the first period, that the Department of finances and the Department of the general Accounting of the State supply to monitor, respectively, the course of the fiscal and contributive revenues and to publish monthly about this;

- in the second period, that the Department of finances also supplies to monitor the financial effects of the fiscal measures and of the foeseen actions of public finance and of the main fiscal provisions adopted in the year in course;

- in the third period, that the relations on the consolidated account of cash of the public administrations of which to paragraph 4 of article 13, must have an attached analysis of the results achieved in matter of revenues, with reference to the course of all the taxes, taxes and pays, comprised those regional ones and of the local authorities, with relative indications to the control activity and the collection.

On the monthly incoming data, distinguished for the fiscal and contributive revenues, acquired in the course of the successive month, it is carried out:

a) separately for competence and cash, an analysis and a comparison with the relative data to the correspondent period of the previous year, operating the necessary modifications and/or integrations in order to return homogenous the comparison of the incoming data;

b) an analysis on the course of the revenues regarding the programmed objectives of revenue with reference to the contained forecast in the last document of public finance;

c) a monthly division of the below members the two aggregates which are object of monitoring;

d) a monthly comparison of the course of the revenue with the by month forecasts, in order to pick eventual variations during the year in course.