The essay considers the impact of the mandatory setting up of independent fiscal authorities in the EU on parliamentary accountability in selected Eurozone countries. After having analysed the rationale for their creation, the contribution focuses on the independence requirements set at EU level. It then presents the outcomes of an empirical analysis carried out on the Irish, the Italian and the Spanish fiscal councils, sharing a similar mandate but showing a different institutional configuration. By drawing on these examples it shows that to date the positioning of the fiscal council has not been a key element to strengthen parliamentary accountability. At the same time, it offers a note of caution on the risk of politicization of fiscal councils.

I fiscal council nell’Eurozona, tra indipendenza e rafforzamento dell’accountability democratica: i casi irlandese, italiano e spagnolo in prospettiva comparata / Fasone, Cristina. - In: DPCE ONLINE. - ISSN 2037-6677. - 2(2021), pp. 2353-2381.

I fiscal council nell’Eurozona, tra indipendenza e rafforzamento dell’accountability democratica: i casi irlandese, italiano e spagnolo in prospettiva comparata

Fasone
2021

Abstract

The essay considers the impact of the mandatory setting up of independent fiscal authorities in the EU on parliamentary accountability in selected Eurozone countries. After having analysed the rationale for their creation, the contribution focuses on the independence requirements set at EU level. It then presents the outcomes of an empirical analysis carried out on the Irish, the Italian and the Spanish fiscal councils, sharing a similar mandate but showing a different institutional configuration. By drawing on these examples it shows that to date the positioning of the fiscal council has not been a key element to strengthen parliamentary accountability. At the same time, it offers a note of caution on the risk of politicization of fiscal councils.
2021
Fiscal councils, independence, parliamentary accountability, European Economic governance.
I fiscal council nell’Eurozona, tra indipendenza e rafforzamento dell’accountability democratica: i casi irlandese, italiano e spagnolo in prospettiva comparata / Fasone, Cristina. - In: DPCE ONLINE. - ISSN 2037-6677. - 2(2021), pp. 2353-2381.
File in questo prodotto:
File Dimensione Formato  
document (1).pdf

Open Access

Tipologia: Versione dell'editore
Licenza: Tutti i diritti riservati
Dimensione 297.05 kB
Formato Adobe PDF
297.05 kB Adobe PDF Visualizza/Apri
Pubblicazioni consigliate

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11385/208575
Citazioni
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact