Il dissesto finanziario negli enti locali alla vigilia dei Decreti Legislativi n. 149/2010 e n. 174/2013. Analisi del fenomeno italiano

This work tries to analyse the phenomenon of financial distress in Italian public local authorities in the light of the entry into force in 1989 of the Italian legislation on the Financial Distress of Public Authorities and of the reform of Title V of the Constitution in 2001, which have produced important changes. After nearly twenty-five years, we wonder what it is the real coercive power of the law on pushing bodies to declare bankruptcy and whether it is possible to chart characteristic features of a possible profile-type of local authority in default. Finally, with some interviews to the main actors of the public bodies we intend to investigate the different points of view and way of approaching a financial distress at the time of its official declaration. The methodological approach was exploratory-descriptive, based on the analysis of archival records and two non-structured interviews with key informants.