REDUCING NORMATIVE AND INFORMATIVE ASYMMETRIES IN FISCAL MANAGEMENT FOR LOCAL ADMINISTRATIONS

摘要

Fiscal incomes are vital for Governments, both for central and local agencies, therefore on-line fiscal services will play a key role in the e-Government perspective. The creation of citizen-centered fiscal e-services, however, requires a new citizen -centered institutional and juridical context to be effective. The current Institution-centered scenario, based on the authoritative approach, is in fact unaware about the active citizens' role in the e-Govemment perspective, as well as about the deep impact of the information and communication technologies in the citizen s' everyday life. The paper describes how the extensive application of the regulative approach can be synergic to the extensive adoption of information technologies and user centered e-services to reduce these "normative-informative asymmetries".