Establishing an autonomous tax agency: Sardinia’s experience
In 2006 the regional government of Sardinia established a new autonomous tax agency. In the current issue of Governance (24.4, October 2010), Alberto Asquer examines the critical early phase of the new agency’s development, as it sought to consolidate its position despite questions about the constitutionality of the taxes it was charged with collecting. The new agency carefully cultivated ties with other public bodies, including the regional Treasury department, and sought to diversify its functions to assure its survival even if the constitutional challenges succeeded. The implementation strategy succeeded in consolidating the agency’s role within regional government. Read the article.