Analysis of local public accounts: the agricultural expenditure item

Over the years, the original relationship between man and earth is completely subverted, in fact agriculture goes from being "guardian" to "executioner" of it. There is a need to put an end to the degradation caused by the implementation of conventional practices, trying to identify innovative methods that are sustainable, that is, which aim to protect the needs of present and future generations and the health of the environment. Organic farming, now increasingly widespread in the various regional contexts, represents a valid solution, being a practice capable of guaranteeing the health of the environment and biodiversity, as well as human health, using natural fertilizers and pesticides and resorting to cultivation methods made by recycling organic materials. In Italy, from a doctrinal and jurisprudential point of view, the environment, thanks to the development of an ad hoc notion, derived from the correlation of articles 2, 9 and 32 of the Constitution, acquires in all respects the value of constitutional rank. A further innovation was the provision of new criminal offenses, introduced through Law 68/2015, which made it possible to punish numerous cases of environmental crimes hitherto unpunished or completely ignored. The total consolidated expenditure in the agricultural sector was identified and, by evaluating the trend over a period of time between 2000 and 2018, a constantly growing trend was highlighted throughout the Italian territory. The expenditure was subsequently territorialized, identifying how it was distributed in the various territories, first in the national context and then by analyzing some territorial realities belonging to different macro-areas, namely Calabria, Veneto and Puglia. Specifically, the evident disproportion existing between the Center-North Macro-area and that of the South was highlighted, attributable to demographic factors, territorial characteristics but above all to the policies implemented. Among the public entities that support agricultural spending, the main ones are: regional administrations, central administrations and local public enterprises. Analyzing current expenses, it emerges that the largest expenses are: personnel expenses, the purchase of goods and services and transfers to a current account. The research ends by quantifying investments in the agricultural sector, making use of capital expenditure, of which the largest are capital transfers, real estate assets and works and credit concessions. It would be advisable to adopt policies that are able to avoid problems that have proliferated in too many contexts, such as the purchase of foreign labor, aiming at the enhancement and efficiency of the territories