The Italian State financial report at its origins: an empirical analysis of the root of the Italian public debt

This research attempts to analyse the Italian State financial report at its origins. In this sense, the paper will seek to investigate the critical aspects faced in the creation of the new State in order to enable a way forward leaning towards the homogenisation of the processes that would lead to managerial and organisational unification, as well as political. In a previous paper1, we analysed budgets and financial statements of the states before the unification (1860). The aim of this paper is to deepen the analysis of financial statements of the unification year (1861) and to represent the origins of the Italian public debt.