Página 1 dos resultados de 89 itens digitais encontrados em 0.118 segundos

Subnational Taxation in Developing Countries : A Review of the Literature

Bird, Richard M.
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
36.22%
This paper reviews the literature on tax assignment in decentralized countries. Ideally, own-source revenues should be sufficient to enable at least the richest subnational governments to finance from their own resources all locally-provided services that primarily benefit local residents. Subnational taxes should also not unduly distort the allocation of resources. Most importantly, to the extent possible subnational governments should be accountable at the margin for financing the expenditures for which they are responsible. Although reality in most countries inevitably falls far short of these ideals, nonetheless there are several taxes that subnational governments in developing countries could use to help ensure that decentralization yields more of the benefits it appears to promise in theory. At the local level, such taxes include property taxes and, especially for larger cities, perhaps also a limited and well-designed local business tax. At the regional level, in addition to taxes on vehicles, governments in some countries may be able to utilize any or all of the following -- a payroll tax; a simple surcharge on the central personal income tax; and a sales tax...

Centralization, Decentralization, and Conflict in the Middle East and North Africa

Tosun, Mehmet Serkan; Yilmaz, Serdar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
36.08%
This paper examines broadly the intergovernmental structure in the Middle East and North Africa region, which has one of the most centralized government structures in the world. The authors address the reasons behind this centralized structure by looking first at the history behind the tax systems of the region. They review the Ottoman taxation system, which has been predominantly influential as a model, and discuss its impact on current government structure. They also discuss the current intergovernmental structure by examining the type and degree of decentralization in five countries representative of the region: Egypt, Iran, West Bank/Gaza, Tunisia, and Yemen. Cross-country regression analysis using panel data for a broader set of countries leads to better understanding of the factors behind heavy centralization in the region. The findings show that external conflicts constitute a major roadblock to decentralization in the region.

Decentralization and the Provision of Public Services : Framework and Implementation

Kim, Aehyung
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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56.15%
This paper discusses decentralization (administrative, fiscal and political) of government in public service provision. It aims to facilitate understanding among practitioners, policy makers, and scholars about what decentralization entails in practice compared to theory. A review of the empirical literature and experience of decentralization is presented. The paper highlights issues that policy makers in developing and transitional countries should be aware of when reforming government, considering their unique political and economic environment. The author argues that decentralization produces efficiency gains stemming from inter-jurisdictional competition, enhanced checks and balances over the government through voting at the subnational level, and informational advantages due to proximity to citizens. By contrast, arguments against decentralization include the risk of an increased level of corruption, coordination problems stemming from multiple layers of government, low capacity of subnational government...

Designing Economic Instruments for the Environment in a Decentralized Fiscal System

Alm, James; Banzhaf, H. Spencer
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
36.18%
When external effects are important, markets will be inefficient, and economists have considered several broad classes of economic instruments to correct these inefficiencies. However, the standard economic analysis has tended to neglect important distinctions and interactions between the geographic scope of pollutants, the enforcement authority of various levels of government, and the fiscal responsibilities of the levels of government. For example, externalities generated in a particular local area may be confined to the local area or may spill over to other jurisdictions. Also, local governments may be well informed about how best to regulate or enforce pollution control within their jurisdiction, but they may not consider the effects of their actions on other jurisdictions. Finally, the existence of locally-generated waste emissions affects the appropriate assignment of both expenditure and tax responsibilities among levels of government. The standard analysis therefore focuses mainly upon an aggregate (or national) perspective...

Somalia Joint Needs Assessment : Macroeconomic Policy Framework and Data Development Cluster Report

World Bank; United Nations
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
45.82%
Since 1991, the Somali economy has suffered from droughts, the absence of government, and local conflicts. Unlike the 1970s and 1980s when most of the output of the small industrial sector and many services were provided by the public sector, there has been significant (but unmeasured) private investment in commercial ventures, including in trade and marketing; money transfer services; transport; communications; airlines; telecommunications; other services including construction and hotels; education and health; and fishery equipment. In regard to the macroeconomic policy framework, the short to medium-term objectives are to: establish and maintain macroeconomic stability; develop a stable currency and a sound and growing public revenues base; establish core civil service institutions along with accountable budgetary processes, public finance management, and revenue systems; and reestablish financial services. In addition, it is important to establish data systems to secure the data needed to monitor social and economic developments and to inform sound policy and institutional development.

Decentralization and Service Delivery

Ahmad, Junaid; Devarajan, Shantayanan; Khemani, Stuti; Shah, Shekhar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
45.75%
Dissatisfied with centralized approaches to delivering local public services, a large number of countries are decentralizing responsibility for these services to lower-level, locally elected governments. The results have been mixed. The paper provides a framework for evaluating the benefits and costs, in terms of service delivery, of different approaches to decentralization, based on relationships of accountability between different actors in the delivery chain. Moving from a model of central provision to that of decentralization to local governments introduces a new relationship of accountability-between national and local policymakers-while altering existing relationships, such as that between citizens and elected politicians. Only by examining how these relationships change can we understand why decentralization can, and sometimes cannot, lead to better service delivery. In particular, the various instruments of decentralization-fiscal, administrative, regulatory, market, and financial-can affect the incentives facing service providers, even though they relate only to local policymakers. Likewise, and perhaps more significantly, the incentives facing local and national politicians can have a profound effect on the provision of local services. Finally...

Local Taxes, Regulations, and the Business Environment : Finding the Right Balance

Corthay, Laurent
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
55.96%
Regional and municipal governments play a key role in establishing a local business environment that is attractive to foreign and domestic investors. However, in many countries, entrepreneurs face a complex web of local taxes, regulatory fees, and other charges. This situation increases the costs and risks of doing business, thus limiting the potential for business growth, investment, and job creation. This note explores the roots of this problem and introduces options for addressing it.

How to Note : A Framework for the Assessment of Fiscal Decentralization System

Yilmaz, Serdar; Aslam, Ghazia; Gurkan, Asli
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
45.86%
Fiscal decentralization provides the link between incentives for better performance of the local government and the elected support from the citizens and is, therefore, essential for an effective system of decentralization. The purpose of this note is to elucidate components of a well-designed fiscal decentralized system and is aimed to assist task teams and stakeholders to evaluate fiscal decentralization effort in any given country. There are two main components of fiscal decentralization system: a) discretion of the local government to make decision on fiscal matters (including revenue assignment for local goods, revenue generation, transfer of funds through a well-designed transfer system, and utilization of funds); and b) accountability including mechanisms that hold local government officials to other elected and non-elected officials and social accountability that allows direct monitoring of the local government officials by the citizens.

Community Driven Development and Accountable Local Governance : Some Lessons from the Philippines

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
45.61%
This study evaluates the connections between community-driven development (CDD) and decentralized local governance, and the need to identify strategies for operational integration. It aims to deepen the understanding of how the institutional environment for local governance interacts with CDD project operations. It gives special emphasis on the issue of accountability, analyzing how CDD operations perform in terms of strengthening the capacity of citizens and civil society to hold local authorities and public service providers accountable, and the capacity of the local government to be held accountable. The study utilizes a two-pronged approach. First, it assesses the institutional environment for accountability in local governance. Second, it examines the operations of two major World Bank-assisted CDD projects in two municipal case study sites. Given that CDD projects both shape and are shaped by local governance contexts in which they are embedded, the study investigates how CDD operations in the Philippines are affected by and are helping reform local governance conditions. It is from the analysis of this interface between CDD operations and local governance conditions that the study aims to generate policy and operational recommendations to enhance integration between CDD and local governance approaches. The analysis of the institutional environment for accountability in local governance often found an enabling policy and legal framework in principle...

Fiscal Decentralization in Developing and Transition Economies: Progress, Problems, and the Promise

Shah, Anwar
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
EN_US
Relevância na Pesquisa
46.07%
The author discusses the revolution in public sector thinking that is transforming the public sectors of developing and transition countries. Countries are reconsidering their fiscal systems and searching for the right balance between central government control and decentralized governance. Political decentralization has advanced in most countries. Subnational expenditures in developing countries as a percentage of total public expenditures have also increased over the past two decades. However, the process is far from complete. In many countries, the central government is still involved in the delivery of local services, local governments have few sources of own-revenues, local governments have limited access to borrowing for capital projects, and the design of intergovernmental transfers does neither address regional fiscal equity nor convey appropriate incentives for fiscal discipline, improved service delivery performance, and accountability to citizens. Decentralized public governance can help realign public sector incentives through greater accountability to citizens...

Grant Financing of Metropolitan Areas : A Review of Principles and Worldwide Practices

Shah, Anwar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
55.97%
In the new information age in the globalized and interconnected world, metropolitan areas hold the key to the future prosperity and growth of nations. This paper takes a closer look at grant-financing regimes faced by metropolitan areas and their role in facilitating or hindering improvements in economic and social outcomes of residents of metropolitan areas. A review of 42 large metropolitan areas worldwide shows that, with a few notable exceptions, metropolitan areas in general are hamstrung from playing their potential role in economic advancement. Metro areas have large economic bases and therefore little a priori needs for grant financing, yet they have strong dependence on central transfers. This is because of the highly constrained fiscal autonomy given to these areas, especially in developing countries, with the singular exception of metro areas in China. Such a strong reliance on transfers undermines local autonomy and local accountability. General purpose transfers are formula based , transparent and predictable yet they discriminate against metropolitan areas as they utilize a one size fit all (common formula) for all local governments -- large or small. Such formula typically incorporate equal per jurisdiction component that discriminates against large metropolitan areas. Compactness is rarely rewarded and the greater needs of metro areas for transportation...

Decentralization and Local Governance in MENA : A Survey of Policies, Institutions, and Practices

World Bank
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
45.86%
Entering the 21st century, the 1999-2000 World Development Report (WDR), identifies two main forces that are shaping the world in which development policy is being defined and implemented: (i) globalization, the increasing worldwide integration of private sector interaction and commercial relationships; and (ii) localization, a process of devolving fiscal and administrative roles and responsibilities from central to sub-national tiers of government. It goes on to note that these global-private and local-public pressures are not only reinforcing, but also challenging traditional paradigms and forms of intergovernmental systems. Political decentralization, often associated with pluralistic politics and representative government, aims to give citizens more say in public policy and decision-making. Its advocates assume that decisions made with greater participation will be better informed and more relevant to diverse interests in society than those made only by national political authorities. The concept implies that the selection of representatives from local electoral jurisdictions allows citizens to know better their political representatives and allows elected officials to know better the needs and desires of their constituents. Administrative decentralization aims to redistribute authority...

Kyrgyz Republic Public Expenditure Review Policy Notes : Intergovernmental Fiscal Relations

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.04%
Intergovernmental fiscal relations have advanced over the last decade in the Kyrgyz Republic. Since the previous public expenditure review in 2004, the government of the Kyrgyz Republic has developed a number of policy changes in the area of intergovernmental fiscal relations. These policy changes helped the country to introduce a more transparent and equitable system of local government financing. Still, effective decentralization continues to face challenges. A set of policy recommendations for the government to consider are designed to clarify the role of local government and provide better incentives for improved service delivery. These are based on a review of the four pillars of intergovernmental fiscal relations in Kyrgyz Republic: (i) the expenditure assignment (of who does what); (ii) revenue assignment (with what resources) assignment; (iii) the system of transfers; and (iv) borrowing. In this context, the report is structured as follows: section one gives executive summary. Section two provides a brief description of the institutional context in terms of the structure of government and the elements of political and administrative decentralization. Section three analyzes the delineation of expenditure responsibilities among government tiers. Section four analyzes revenue sources assigned to each tier of government. Section five focuses on the system of intergovernmental transfers. Section six examines subnational public investments and borrowing. In each of these sections main issues and problems are identified in the current system and the desired directions for reform are pointed out.

Ethiopia : Regionalization Study

World Bank
Fonte: Washington, DC Publicador: Washington, DC
ENGLISH; EN_US
Relevância na Pesquisa
45.93%
The study outlines the development strategy Ethiopia will need to pursue to achieve a balanced regional progress, and indicates some policy areas for attention, as the strategy develops. It examines the recent constitutional structure, government spending, and fiscal imbalances, including the capacity constraints the country faces, and governance issues. In addition, the role of municipalities under decentralized development is reviewed, suggesting policy reforms to develop higher levels of regional administration, to revise managerial procedures, and municipal tariffs, as well as to enhance municipal accountability in the standardization of the electoral process, to open citizen participation in municipal decision-making. The first part of the report focuses on federal-fiscal relationships, and related regional planning, and budgeting processes, and, argues that given the very substantial redistribution of funds taking place from the federal, to the regional level, the priority for policy design would be to look at the regional transfer system...

Towards a Fiscal Pact : The Political Economy of Decentralization in Bolivia

Frank, Jonas
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Economic & Sector Work :: Economic Updates and Modeling; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
45.75%
The decentralization game in Bolivia has been altered quite significantly with the presence of new bargainers at the departmental level. Two, opposing groups have emerged and which follow intricate strategies to enforce their claims. The highland departments are strongly aligned to the Movimiento al Socialismo (MAS) party and the charismatic leadership of the country's first indigenous leader Evo Morales. The Media Luna departments in the lowlands demand autonomy and seek a greater share of the national pool of hydrocarbon revenue. The paper discusses how a fiscal pact can be forged to bring agreement around the most pressing issues. It considers several bargaining packages which could be crafted and analyzes the extent to which decentralization principles need to be sacrificed in order to achieve agreement among competing actors. It is likely that these agreements may eliminate some inefficiency, but also create others. An important insight is that the fiscal pact should be renegotiated at certain pre-defined times...

Morocco - Public Financial Management Performance Report (PEFA) : Assessment of Public Financial Management Systems, Procedures, and Institutions; Maroc - Rapport sur la performance de la gestion des finances publiques (PEFA) : evaluation des systemes, des processus et des institutions de gestion des finances publiques du Maroc

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Other Financial Accountability Study
ENGLISH
Relevância na Pesquisa
45.61%
This Public Financial Management Performance Report (PFM-PR) assesses the current performance of financial management in Morocco's public sector. The Public Expenditure and Financial Accountability (PEFA) framework applied for this review uses an assessment tool based on a set of high-level indicators that provide reliable information on the performance of PFM systems, processes and institutions. The purpose of using this tool is to measure performance for five PFM areas in Morocco as compared to international standards. The Kingdom of Morocco is a medium-income country with a population of 31 million and per capita income of European Union (EU) 2,300 (2007). Average life expectancy has significantly improved to 72.4 years in 2007, reflecting a progressive improvement in living standards. Nonetheless, major social challenges remain, in particular the economic insecurity of a large segment of its residents. Despite a considerable improvement in poverty indicators during this century (the incidence of poverty fell from 15.3 percent in 2001 to 9 percent in 2007)...

Kyrgyz Republic - Public Expenditure Review : Fiscal Policies for Growth and Poverty Reduction, Volume 2. Reform Priorities and Sector Strategies

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
45.98%
The Kyrgyz Republic suffered severe shocks during the early years of independence, loosing its traditional markets in the Former Soviet Union republics, as well as substantial transfers and subsidies from the Soviet Union, that included a falling GDP during the first five years of transition. These circumstances prompted the Kyrgyz Republic to adopt a wide range of reforms to accelerate the transition to a market economy, emphasizing price and trade liberalization, and the shift of ownership of state assets to the private sector, including land, and most state-owned enterprises (SOEs). Since the mid-l990s, the economy has shown steady signs of recovery. Despite these favorable developments, the Kyrgyz Republic remains the second poorest of the FSU republics, and one of the poorest countries in the world. Absolute poverty affected about half of the population in spite of progress made in 2001, and, although poverty is highest in rural areas, there are large regional disparities, where transient poverty is high as a result of high consumption volatility. Access to public services such as water and sewerage...

The Fiscal Framework and Urban Infrastructure Finance in China

Su, Ming; Zhao, Quanhou
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
36.12%
China has experienced more than 25 years of extraordinary economic growth. Underlying this growth has been a decentralized fiscal system, in which provinces and large cities are given the freedom to make infrastructure investments to stimulate local development, and are allowed to retain a large part of the fiscal revenues that are generated from economic activity. Although successful as a growth strategy, this policy created two problems for national fiscal management. First, it significantly reduced the central government's share of fiscal revenues, which fell from 34.8 percent in 1980 to 22 percent in 1992. Second, it widened economic and fiscal disparities between the rapidly growing urban coastal region and the rest of the country. Rapid growth in subnational debt (which rose 23-fold in a decade) and subnational nonperforming loans (estimated by the authors to range between US$100 billion and US$150 billion) has placed pressure on China's financial system. Traditionally, China has favored bank lending as a source of finance because the banking system has provided a vehicle for central political control over local debt. But as China's financial system matures, creditworthiness standards must become more important. The authors recommend greater use of the revenue streams from infrastructure assets as a financing source...

Intergovernmental Reforms in the Russian Federation : One Step Forward, Two Steps Back?

De Silva, Migara O.; Kurlyandskaya, Galina; Andreeva, Elena; Golovanova, Natalia
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH
Relevância na Pesquisa
36.2%
Intergovernmental reforms in the Russian Federation: one step forward, two steps back? Is a critical analysis of Russia's intergovernmental reform program which began in the early 1990s. It assesses the effects of a broad range of reforms adopted over two tumultuous decades during which the Russian Federation experienced significant, and at times drastic, political regime changes, coupled with a similarly turbulent economic growth trajectory. This environment reshaped intergovernmental relations, requiring certain fiscal responsibilities to be delegated to the sub-national levels. These reforms, however, were not always accompanied by the kinds of administrative and political structures required to support a truly devolved system of intergovernmental fiscal relations. As this study indicates, in recent years there has been a tendency to recentralize some powers that had been granted to sub-national governments under earlier reforms, a trend that may call into question the future of fiscal decentralization in the federation. Moreover...

Implementing Decentralized Local Governance: A Treacherous Road with Potholes, Detours, and Road Closures

Shah, Anwar; Thompson, Theresa
Fonte: World Bank, Washington, D.C. Publicador: World Bank, Washington, D.C.
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
56.09%
During the past two decades, a silent revolution in public sector governance has swept across the globe aiming to move decision making for local public services closer to the people. The countries embracing and adapting to this silent revolution have had diverse motives and followed even more diverse approaches. This paper attempts to present a stylized view of the motivations and approaches used to strengthen local governance. The quest for the right balance, i.e. appropriate division of powers among different levels of government, is not always the primary reason for decentralizing. There is evidence that the decentralization decision may have more to do with short-term political considerations than the long-run benefits of decentralization. To take stock of progress worldwide, we take a comparative look at developments in political, fiscal and administrative decentralization for a selected group of countries. Most of the decentralization literature deals with normative issues regarding the assignment of responsibilities among different levels of government and the design of fiscal transfers. The process of decentralization has not received the attention it deserves as the best laid plans can fail due to implementation difficulties. We revisit major controversies regarding preferred approaches to obtaining a successful outcome. Key approaches examined are big push versus small steps; bottom up vs. top down; and uniform vs. asymmetric decentralization. Finally...