• La compliance nei rapporti tra contribuente e fisco 

      Sacco, Rossella (Universita degli studi di Salerno, 2016-07-21)
      Faced with a tax system like the Italian one, based on voluntary compliance of the taxpayer, it is not difficult to imagine wath important role have incentives to compliance by the State; since it is impossible to proceed ...
    • Consolidated financial statements in the public sector. Development and future directions 

      Santis, Serena (Universita degli studi di Salerno, 2017-03-16)
      In the last decades, on the wave on the new public management philosophy (Christensen and Lægreid, 2002; Gow and Dufour, 2000; Pollitt & Summa, 1997), a profound process of changes has involved the public sector. The ...