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