An effective approach to reduce the "avalanche effect" in the management of fiscal data in local public administration

Abstract

In this paper we describe an approach to improve fiscal data quality in the management of estates' local taxes. In particular we define the concept of "avalanche effects" as a consequence of various data dirtiness problems and of the specific kind of rules governing the tax process. An application of this approach is discussed referring to the results of the Taviano Project, a real case in the Southeast of Italy.