Página 1 dos resultados de 3974 itens digitais encontrados em 0.011 segundos

Government Expenditures on Education, Health, and Infrastructure : A Naive Look at Levels, Outcomes, and Efficiency

Estache, Antonio; Gonzalez, Marianela; Trujillo, Lourdes
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
56.64%
All interested parties seem to agree that it is important to be able to monitor public sector performance at the sectoral level, but most current work based on multi-country databases does not lend itself to country-specific conclusions. This is due to a large extent to major data limitations both on sectoral expenditures and on sectoral outcomes. This paper discusses the related issues and shows what we can do with the current data inspite of the drastic limitations. The main conclusions of the paper are that any efforts to assess country-specific performances in relative terms are likely to be difficult in view of the data problems. A rough sense of performance across sectors can be estimated for groups of countries, allowing some modest benchmarking exercises. These estimates show that low-income countries generally lag significantly behind higher-income countries. Efficiency has improved during the 1990s in energy and education but has not improved significantly in transport.

General Purpose Central-provincial-local Transfers (DAU) in Indonesia : From Gap Filling to Ensuring Fair Access to Essential Public Services for All

Shah, Anwar; Qibthiyyah, Riatu; Dita, Astrid
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
46.71%
Indonesia has come a long way from centralized governance to decentralized local governance, and today Indonesia ranks among the most decentralized developing countries. The Government of Indonesia is revisiting all aspects of local governance to make appropriate legal and institutional adjustments based on lessons leaarned during the past decade. An important area of this re-examination and possible reform is the central financing of subnational expenditures. The system of intergovernmental finance represents one of the most complex systems ever implemented by any government in the world. The system is primarily focused on a gap-filling approach to provincial-local finance in an objective manner to ensure revenue adequacy and local autonomy but without accountability to local residents for service delivery performance. This paper takes a closer look at Dana Alokasi Umum -- the most dominant program of unconditional central transfers to finance provincial-local government expenditures in Indonesia. The paper also presents illustrative simulations of alternative programs and compares these with the existing Dana Alokasi Umum allocations. The paper concludes that super complexity leads to lack of transparency, inequity, and uncertainty in allocation. Simpler alternatives are available that have the potential to address autonomy and equity objectives while also enhancing efficiency and citizen-based accountability. Such alternatives would represent a move away from the complex gap-filling approach to simple output-based transfers to finance operating expenditures. Capital grants would deal with infrastructure deficiencies. And the alternatives would institute fiscal capacity equalization as a residual program with an explicit standard to ensure that all local jurisdictions have adequate means to deliver reasonably comparable levels of public services at reasonably comparable levels of tax burdens across the country.

Public Expenditures for Decentralized Governance in Honduras : Towards Restoring Fiscal Consolidation

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
46.74%
Fiscal consolidation remains the central challenge facing Honduras, mainly due to increasing current expenditures. The widening fiscal deficit has been driven by a significant increase in current expenditures. These increased current expenditures, which add rigidity to the budget, have occurred at the expense of investments. The efficiency of spending remains a key constraint. Limited improvements, especially in health and education outcomes despite high allocations to these sectors, suggest the need to improve the efficiency and quality of expenditures. Increased public expenditures have not delivered in terms of growth and improved public services, and whether the country is ready for decentralization remains an open question. Growing fiscal deficits and weak public financial management practices have constrained the ability of the central government to implement and finance the decentralization process. Current decentralization targets would pose significant fiscal challenges to the central government. The deterioration of the fiscal deficit is not a result of fiscal decentralization. However...

Electoral Accountability and Local Government Spending in Indonesia

Skoufias, Emmanuel; Narayan, Ambar; Dasgupta, Basab; Kaiser, Kai
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
46.66%
This paper takes advantage of the exogenous phasing of direct elections in districts and applies the double-difference estimator to measure impacts on (i) human development outcomes and (ii) the pattern of public spending and revenue generation at the district level. The analysis reveals that four years after the switch to direct elections, there have been no significant effects on human development outcomes. However, the estimates of the impact of Pilkada on health expenditures at the district level suggest that directly elected district officials may have become more responsive to local needs at least in the area of health. The composition of district expenditures changes considerably during the year and sometimes the year before the elections, shifting toward expenditure categories that allow incumbent district heads running as candidates in the direct elections to "buy" voter support. Electoral reforms did not lead to higher revenue generation from own sources and had no effect on the budget surplus of districts with directly elected heads.

Who Participates : The Supply of Volunteer Labor and the Distribution of Government Programs in Rural Peru

Schady, Norbert R.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
56.4%
Numerous analysts have linked volunteering and participation to positive economic and political outcomes. The author uses the 1994 Peru Living Standards Measurement Survey to analyze volunteering patterns in rural Peru. He finds that volunteers in rural Peru have a high opportunity cost of time. They are more educated and more likely to hold a job. Other household characteristics, such as gender, marital status, length of residence, and ethnicity, are also important predictors of the probability of volunteering. Controlling for household characteristics, communities differ widely in aggregate volunteer levels. These differences seem unrelated to differences in patterns of government expenditures. Volunteering may have important benefits in building social capital and encouraging greater ownership of development projects. For example, many public programs in rural Peru and elsewhere ask that the intended beneficiaries "participate" as a means of building trust and social capital, increasing the sustainability of investments and helping self-target investments to the poor. But the author finds that encouraging participation by potential beneficiaries is unlikely to be an effective form of self-targeting...

Autonomy with Equity and Accountability : Toward a More Transparent, Objective, Predictable and Simpler (TOPS) System of Central Financing of Provincial-Local Expenditures in Indonesia

Shah, Anwar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
Relevância na Pesquisa
46.73%
During the past decade, Indonesia has transformed itself from centralized governance to decentralized local governance. Local governments were given extensive expenditure responsibilities while keeping the tax system centralized. To finance decentralized provincial-local expenditures, Indonesia implemented a new system of intergovernmental finance. This paper provides a review of the equity and efficiency implications of the current system of central-provincial-local transfers. It finds that the system of intergovernmental finance represents one of the most complex systems ever implemented by any government in the world. The system is primarily focused on a gap-filling approach to provincial-local finance to ensure revenue adequacy and local autonomy but without accountability to local residents for service delivery performance. This is done through a great degree of academic rigor using highly complex procedures. The complexity leads to a lack of transparency, inequity and uncertainty in allocation as well as creating incentives for jurisdictional fragmentation and reducing own-tax effort. Simpler alternatives are available that have the potential to address equity objectives while also enhancing efficiency and citizen-based accountability. Such alternatives would represent a move away from complex gap filling and special allocation approaches to simple...

Purchasing Power Parities and Real Expenditures of World Economics : A Comprehensive Report of the 2011 International Comparison Program

World Bank
Fonte: Washington, DC Publicador: Washington, DC
EN_US
Relevância na Pesquisa
56.48%
The International Comparison Program (ICP) is a large and highly complex worldwide statistical program conducted under the charter of the United Nations Statistical Commission (UNSC). The ICP is designed to provide globally comparable economic aggregates in national accounts that can be used by individual researchers, analysts, and policy makers at the national and international levels and by international organizations such as the European Union, International Monetary Fund, Organization for Economic Co-operation and Development (OECD), United Nations, and World Bank. Over its lifetime, the ICP has become the principal source of data on the purchasing power parities (PPPs) of currencies, measures of real per capita income, and measures of real gross domestic product (GDP) and its main components from the expenditure side, including private consumption, government expenditures, and gross fixed capital formation. Indeed, since its inception in 1970, successive rounds of the ICP have produced valuable data for international economic analyses of economic growth and the catch-up and convergence of incomes among nations; productivity levels and trends; analyses of systematic patterns in national price levels and trends; construction of the Human Development Index by the United Nations; measures of regional and global inequality in incomes and consumption; and estimates of the incidence of absolute poverty using World Bank developed yardsticks such as the US$1 a day and $2 a day poverty lines.

Moldova - Agricultural Policy Notes : Policy Priorities for Agricultural Development, Volume 2. Public Expenditures

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Policy Note; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.67%
The objective of this policy note on land is to assist the Government of Moldova in improving the effectiveness of land management in agriculture, with a view to enhancing the sector's contribution to Moldova's economic growth and poverty reduction objectives. The note reviews the progress that has been made to date on land reform in Moldova, and provides rigorous economic analysis of the impacts of the reforms and the state of land markets today. It also makes recommendations on options for improving the functioning of land markets. This note is organized as follows. Chapter one explore in detail the progress of land reform, including changes in land ownership and land use since 1990; then describe the results of farm reorganization efforts, including some comparisons with farm structure in market economies. Chapter two examines the impacts of land reform on economic indicators such as productivity for different farm types. Chapter three analyze the development of land markets to date based on new information gathered for this work from the Cadastre Agency...

Reprioritizing Government Spending on Health : Pushing an Elephant Up the Stairs?

Tandon, Ajay; Fleisher, Lisa; Li, Rong; Yap, Wei Aun
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
46.7%
Countries vary widely with respect to the share of government spending on health, a metric that can serve as a proxy for the extent to which health is prioritized by governments. World Health Organization (WHO) data estimate that, in 2011, health's share of aggregate government expenditure in the 170 countries for which data were available averaged 12 percent. However, country differences were striking: ranging from a low of 1 percent in Myanmar to a high of 28 percent in Costa Rica. Some of the observed differences in health's share of government spending across countries are unsurprisingly related to differences in national income. However, significant variations exist in health's share of government spending even after controlling for national income. This paper provides a global overview of health's share of government spending and summarizes key theoretical and empirical perspectives on allocation of public resources to health vis-a-vis other sectors from the perspective of reprioritization, one of the modalities for realizing fiscal space for health. Theory and cross-country empirical analyses do not provide clear...

China - National Development and Sub-National Finance : A Review of Provincial Expenditures

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.72%
In China, the highly decentralized fiscal system undermines improvements in policy outcomes and contributes to increasing disparities among its regions. However, rather than re-centralizing, China would benefit from pursuing reforms to: improve expenditure and revenue assignments for the various levels of government; distribute fiscal resources more equally; and improve the use of these resources through better budget management at all levels of government. This report recommends a comprehensive reform effort that covers all the components of the inter-governmental fiscal system, arguing that selective interventions to address specific local financial problems such as defaults on pension and unemployment stipends, and payment arrears on teachers' salaries, have created some pervasive incentives. A piecemeal approach to inter-governmental fiscal reform is unlikely to succeed because it will not take into account the interdependence of transfers on revenue assignments or the role played by expenditure assignments on the adequacy of revenue assignments and transfers.

Romania - Building Institutions for Public Expenditure Management : Reforms, Efficiency and Equity - A Public Expenditure and Institutions Review

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.72%
This Public Expenditure and Institutions Review (PEIR) was undertaken at a critical juncture of public expenditure management in Romania. Following three years of economic decline, the economy began growing in 2000, reaching a real GDP growth rate of 5.3 percent in 2001. The Government thus defined an economic reform strategy, to move forward the banking system and enterprise privatization, contain fiscal deficit, and reduce central government expenditures, with further fiscal decentralization. The PEIR focuses on five areas: (i) Structure of central state budget; (ii) Fiscal decentralization; (iii) Social expenditure; (iv) Pension reform; and (vi) Military and defense sector budget. The PEIR presents a policy framework for enhancing the effectiveness of processing, and allocating public expenditures, to improve Treasury accounting, curbe budget ceilings by accumulating payment arrears, and, by subjecting foreign financed public investments to full budgetary scrutiny. By emphasizing accountability in the management of extra-budgetary funds...

Tajikistan Government Expenditures : Size, Composition and Trends

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH; EN_US
Relevância na Pesquisa
56.72%
This policy note is part of the World Bank's Programmatic Public Expenditure Review (PER) work program for FY2012-2014. The PER consists of a series of fiscal policy notes, which aim at providing the Government of Tajikistan with recommendations to strengthen budgetary processes and analysis. This policy note, the first in the series, sets the stage for the further in-depth discussion of the issues, identified in the note, based on the analysis of trends and composition of public spending during the period 2007-2013. The note is structured as follows. Section 2 begins with a brief review of macroeconomic context to provide the background for analysis of fiscal policy during the last six years and implications for fiscal policy going forward. Section 3 presents the overall fiscal picture and highlights the fiscal risks to be addressed to sustain the recent progress in fiscal consolidation. Sections 4 and 5 dig deeper in the composition and trends of expenditures and reviews, respectively. Section 6 provides the main conclusions: 1) fiscal consolidation is on track...

Tajikistan : Capital Expenditures and Public Investment Management

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH; EN_US
Relevância na Pesquisa
46.68%
This policy note is part of the World Bank's Programmatic Public Expenditure Review (PER) work program for FY2012-2014. The PER consists of a series of fiscal policy notes, which aim at providing the Government of Tajikistan with recommendations to strengthen budgetary processes and analysis. This policy note, the sixth in the series continues the fiscal policy dialogue conducted in the previous notes. It is structured as follows. Chapter 2 sets a macro-fiscal context for the analysis with a particular focus on fiscal policy challenges. Chapter 3 analyzes the composition and trends in capital expenditures to identify issues and offer solutions for improving efficiency of capital spending. Chapter 4 reviews a public investment management process in Tajikistan to identify weaknesses in the capital budgeting cycle (planning, budgeting, implementation, and audit), and to recommend measures and remedies to address shortcomings in these processes. Chapter 5 provides the main conclusions: 1) although Tajikistan has enjoyed high economic growth and substantial external assistance...

Managing the Effects of Tax Expenditures on National Budgets

Swift, Zhicheng Li
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH
Relevância na Pesquisa
56.69%
Tax expenditures, in the form of tax provisions, are government expenditures. They are conceptually and functionally distinct from those tax provisions whose purpose is to raise revenue. Tax expenditure programs are comparable to entitlement programs. Therefore, tax expenditures must be analyzed in spending terms and integrated into the budgetary process to ensure fiscal accountability. In addition, tax expenditures must be audited for performance and the information must be published (with comprehensive analysis) to ensure fiscal transparency. The author analyzes the concept and definition, size, and effects of tax expenditures, as well as the fiscal accountability and transparency of tax expenditure spending. In short, tax expenditures affect (1) the budget balance, (2) budget prioritization in allocation, (3) the effectiveness and efficiency of fiscal resources, and (4) the scope for abuse by taxpayers, government officials and legislators. While reviewing the current practices in tax expenditures against the requirements of fiscal accountability and transparency, she finds that this fiscal area must be strengthened. The author sketches four building blocks to strengthen tax expenditures toward fiscal accountability and transparency...

Philippines - Improving Government Performance : Discipline, Efficiency and Equity in Managing Public Resources; EASPR

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
46.7%
The Philippine authorities, confronted with an unfavorable governance and macroeconomic environment in 2001, established a consistent track record in 2001 in stabilizing the economy and improving investor sentiment. The unfolding developments in 2002-03, however, pose a threat to a still fragile fiscal and institutional environment, and can dim the prospects for attaining the Philippines' target for higher growth and renewed poverty reduction. Fiscal sustainability and the government's ability to finance poverty-reducing programscontinues to be at risk from falling revenues, rising public debt and debt service, and off-budget risks. This constrained environment makes it doubly important to focus on increasing fiscal flexibility through increasing revenue collections and enhancing the discipline, efficiency, and equity of public expenditures. the objective of this public Expenditure, Procurement and Financial Management Review (PEPFMR) is to examine selected issues in the allocation and managmeent of public resources of interest to the Philippine authorities...

South East Europe Municipal Finance Review : Local Government Finance in the Western Balkans

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research; Economic & Sector Work :: Other Public Sector Study
ENGLISH; EN_US
Relevância na Pesquisa
46.76%
This report addresses the limited access to local governments of data and knowledge of municipal finance issues in South East Europe (SEE). The objective of the analytical work under the SEE Municipal Finance Review (MFR) aims to (i) contribute to improved understanding of local government management and finance in the SEE Region; and (ii) contribute to improving the quality and consistency of key municipal finance data for improved evidence based policy making. The analysis presented in this report comprises the first attempt to review and analyze a regional set of disaggregated sub-national finance data in the SEE Region. Main findings of the MFR are presented in this report. Following an introductory chapter, chapter 2 provides an overview of the decentralization framework in the SEE Region, including on the administrative and political structure of sub-national governments, their population size and distribution, and the service functions assigned to local governments. Chapter 3 explains in more detail the local government finance framework. This includes an overview of the structure and composition of sub-national finances...

Kyrgyz Republic Public Expenditure Review Policy Notes : Public Wage Bill

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH; EN_US
Relevância na Pesquisa
46.67%
Restraining the growing wage bill expenditures while enhancing the performance of the public sector remains one of the government's major development priorities. Wage bill levels in the Kyrgyz Republic are high compared to the majority of Europe and Central Asia (ECA) countries, constituting almost one third of government expenditures. Over the last few years, the government has undertaken important steps towards enhancing pay systems and improving competitiveness of pay in public health and education sectors accounting for almost 66 percent of the wage bill. The Kyrgyz Republic confronts the need to restrain its public wage bill as part of its mid-term fiscal strategy, as well as the need to improve the performance of the public sector. The analysis, undertaken in this policy note, suggests that the government should consider the following measures and reforms: improve predictability of the wage bill and avoid further ad hoc increase in wages; moderate and gradual consolidation of employment; any increase of the base pay elements has to be linked to modest and gradual consolidation of public sector employment...

Intergenerational Allocation of Government Expenditures : Externalities and Optimal Taxation; Journal of Public Economic Theory

Iqbal, Kazi; Turnovsky, Stephen J.
Fonte: Banco Mundial Publicador: Banco Mundial
Tipo: Journal Article; Journal Article
EN
Relevância na Pesquisa
56.29%
This paper studies optimal capital and labor income taxes when the benefits of public goods are age-dependent. Provided the government can impose a consumption tax, it can attain the first-best resource allocation. This involves the uniform taxation of the cohorts' labor income and a zero capital income tax. With no consumption tax and optimally chosen government spending, labor income should be taxed nonuniformly across cohorts and the capital income tax should be nonzero. Deviations of the public goods from their respective optima create distortions. These affect the labor supply decisions of both cohorts and capital accumulation, providing a further reason to tax (or subsidize) capital income.

Cambodia - More Efficient Government Spending for Strong and Inclusive Growth : Integrated Fiduciary Assessment and Public Expenditure Review

World Bank
Fonte: World Bank Publicador: World Bank
Tipo: Economic & Sector Work :: Public Expenditure Review
ENGLISH
Relevância na Pesquisa
46.68%
Cambodia has made substantial progress in economic reconstruction since the 1993 elections helped return peace to the war ravaged country. The report is organized as: the remainder of chapter one presents the strategic background, including macroeconomic and fiscal developments. The chapter concludes with options for restoring and expanding the government's fiscal space. Chapter two discusses the level and composition of public spending. Chapters three, four and five discuss the level, composition and effectiveness of government spending on agriculture, health, and education, respectively. The analysis suggests that government spending in these areas is lower relative to Gross Domestic Product (GDP) than in countries with similar levels of income per capita. Chapter six discusses Cambodia's progress and challenges in reforming public expenditure policy and public finances. The chapter underscores the key areas where additional attention is needed to help advance the reform agenda.

Study on Tax Expenditures in Pakistan

Ahmed, Ather Maqsood; Ather, Robina
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Working Paper
ENGLISH; EN_US
Relevância na Pesquisa
56.62%
The problems of high fiscal deficit, high current account deficit, and high inflation faced by the government of Pakistan are linked to Pakistan's weak tax revenue effort. There are concerns that revenue in Pakistan is raised in an inefficient way by favoring certain sectors and economic activities over others. The assessment of tax expenditures is often complicated because reporting and accounting practices fall far short of what is used for official government expenditures, which makes it difficult, if not impossible, to evaluate the cost, efficiency and distributional impact of tax expenditures. The purpose of the study is to undertake a detailed assessment of tax expenditure in Pakistan, including an appropriate definition and methodologies for measuring tax expenditures. Considerable effort is required to develop and establish a suitable framework to identify, measure and critically assess the merits of tax expenditures on an annual basis. Pakistan is committed to increasing the transparency of tax policy by providing detailed estimates of tax expenditures. This paper provides a detailed assessment of tax expenditures in Pakistan...