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Lessons from International Experience on Fiscal Decentralization for Regional Governments (Vol. 2) : Overview and Case Studies - Colombia, Indonesia, Poland and Spain (English,Spanish)

The study is comprised of two volumes. Volume I provides a systematic review of the relevant international experience in fiscal decentralization for the mid-level of government. The work focuses primarily on the aspects of fiscal decentralization from the fiscal discretion angle, specifically expenditure responsibilities, revenue assignments, transfers and subnational borrowing. This work is supplemented with a brief overview of selected aspects of fiscal accountability related to the budget process, audit and control; as well as transparency and citizen engagement. Volume II includes in-depth case studies with descriptions and analyses of decentralization processes in four selected countries: Colombia, Indonesia, Poland and Spain. This volume is prefaced by an overview that summarizes the main issues and draws relevant lessons from the experience of these four countries.

Details

  • Author

    Korczyc,Ewa Joanna, Campora,Natalia Leonor, Zapata,Juan Gonzalo, Ferrazzi,Gabriele, Swianiewicz,Pawel, Lago-Peñas,Santiago

  • Document Date

    2020/08/19

  • Document Type

    Report

  • Report Number

    151931

  • Volume No

    2

  • Total Volume(s)

    2

  • Country

    Chile,

  • Region

    Latin America & Caribbean,

  • Disclosure Date

    2020/08/19

  • Disclosure Status

    Disclosed

  • Doc Name

    Overview and Case Studies - Colombia, Indonesia, Poland and Spain

  • Keywords

    central personal income tax; value-added tax; rights of indigenous people; water supply and sewerage; asian financial crisis; lack of accountability mechanisms; fiscal decentralization; decentralization process; process of decentralization; decentralization reform; economies of scale; intermediate level; tax on capital; global financial crisis; international rating agency; source of funding; subject to regulation; choice of intermediary; regional development policy; national public expenditure; concentration of wealth; mode of calculation; local fiscal accountability; balance of power; service delivery functions; intergovernmental transfer system; macroeconomic and fiscal; central government responsibility; central government transfer; central planning system; revenue from fee; central administration; fiscal rule; tax share; Public Services; revenue autonomy; management function; asymmetric decentralization; fiscal gap; administrative decentralization; expenditure responsibility; revenue assignment; education share; budget process; Subnational Debt; expenditure assignment; import duty; International Trade; public revenue; excise duty; fiscal capacities; payroll tax; tax autonomy; compensation fund; tax base; central tax; regional budget; own revenues; efficiency criterion; purpose fund; Gasoline Tax; horizontal disparity; retail sale; cyclical swing; Subnational Finance; wealth tax; educational expense; major tax; high volatility; social spending; capital expenditure; equalization grant; vehicle tax; excise tax; tax rate; open market; independent authority; debt limitation; total debt; budget revenue; government loan; lending limit; prudential rule; government indebtedness; political decentralization; political conflict; public resource; revenue decentralization; financial autonomy; significant threat; decentralized system; Fiscal Federalism; political leadership; core objectives; economic stability; organizational level; subsidiarity principle; long-term perspective; political consideration; fiscal imbalance; tax system; Natural Resources; capital transfer; fiscal stability; borrowing rule; financial problem; payment obligation; borrowing restriction; gift tax; equalization transfer; Fiscal Sustainability; financial market; recovery program; fiscal adjustment; subnational fiscal; independent body; constitutional reform; fiscal consolidation; balanced budget; debt ceilings; tax instrument; expenditure rule; regulatory function; fiscal resource; decentralization strategy; transfer function; political responsibility; reform package; market economy; political events; decentralization effort; rural transportation infrastructure; hierarchical relationship; legal framework; Economic Policy; metropolitan area; national debate; citizen engagement; fiscal discretion; federal structure; decentralization experience; fundamental principles; decentralization model; separate section; subnational tax; social unrest; short period; political turmoil; reform effort; longer period; political authority; financial resource; state administration; dual system; public accountability; city government; political views; government units; subnational authority

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Citation

Korczyc,Ewa Joanna Campora,Natalia Leonor Zapata,Juan Gonzalo Ferrazzi,Gabriele Swianiewicz,Pawel Lago-Peñas,Santiago

Lessons from International Experience on Fiscal Decentralization for Regional Governments (Vol. 2) : Overview and Case Studies - Colombia, Indonesia, Poland and Spain (English,Spanish). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/848141597852688558/Overview-and-Case-Studies-Colombia-Indonesia-Poland-and-Spain