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.
Detalhes
-
Autor
-
Data do documento
2020/08/19
-
TIpo de documento
Report
-
No. do relatório
151931
-
Nº do volume
1
-
Total Volume(s)
2
-
País
-
Região
-
Data de divulgação
2020/08/19
-
Disclosure Status
Disclosed
-
Nome do documento
Main Report
-
Palavras-chave
fiscal decentralization; poverty does; Spatial planning and land-use; economies of scale in production; efficiency of the public sector; assignment of expenditure responsibility; access to basic service; distribution of tax burden; access to capital market; short period of time; political economy of reform; Efficiency of Public Expenditures; tragedy of the commons; equal access to services; Public Services; soft budget constraint; quality and quantity; intergovernmental transfer system; education and health; process of decentralization; fiscal decentralization reform; vertical fiscal imbalance; horizontal fiscal imbalance; quality of governance; access to borrowing; central government transfer; intergovernmental fiscal relation; common pool problem; distribution of resource; hard budget constraint; effect of transfer; public service provision; local government borrowing; international good practice; international experiences show; social accountability mechanism; service delivery issue; aggregate fiscal discipline; implementation of policies; assignment of responsibility; cost of provision; public transport sector; per capita revenue; local government service; political economy considerations; use of capital; water and sewage; balance of power; country case study; high growth rate; unit of labor; unit labor; decentralization of infrastructure; allocation of resource; public service delivery; Learning and Innovation Credit; central government official; government to citizen; decentralized service delivery; public finance crisis; local government system; public sector size; regional development strategy; efficient service provision; decentralization of expenditure; types of revenue; assignment of revenue; benefit of decentralization; fiscal decentralization policy; public sector corruption; public sector borrowing; implementation of reform; effect of conditionality; generation of income; capital investment responsibility; municipal development fund; types of decentralization; fiscal discretion; fiscal accountability; expenditure assignment; decentralized government; public good; Public Goods; Macroeconomic Stability; capital transfer; fiscal rule; revenue autonomy
- Exibir mais
Downloads
COMPLETAR RELATÓRIO
Versão oficial do documento (pode conter assinaturas, etc.)
- PDF oficial
- TXT*
- Total Downloads** :
- Download Stats
-
*A versão do texto é um OCR incorreto e está incluído unicamente em benefício de usuários com conectividade lenta.