期刊名称：Journal of Public Administration, Finance and Law
印刷版ISSN：2285-2204
电子版ISSN：2285-3499
出版年度：2017
卷号：11
期号：1
页码：7-16
语种：English
出版社：Technopress
摘要：Considering the indisputable cultural vocation of the Italian context and,in general,given the prominence of the cultural aspect as a factor of influence on many other elements that interact with human actions,this paper considers a fourth pillar joining the three traditional sustainability dimensions (environment,economic,social): cultural sustainability. Local governments have a specific role in implementing sustainability (as highlighted in the Local Agenda 21) and the expense represents an important financial indicator to understand public commitment to sustainability. These elements (the financial role of local government and cultural sustainability) are the starting point for this paper that analyzes the financial commitment of Italian local governments in the cultural sector. The models used shows that cultural expenses are related to the average income of the residents,while they are not related to the cultural heritage of the municipality territory. The empirical results allow the Author to draw some conclusions and to identify some aspects that form the basis for further research.
