Intergovernmental Fiscal Relations - Questions of Accountability and Autonomy

von: Linda Veiga, Mathew Kurian, Reza Ardakanian

Springer-Verlag, 2014

ISBN: 9783319062969 , 79 Seiten

Format: PDF, OL

Kopierschutz: Wasserzeichen

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Intergovernmental Fiscal Relations - Questions of Accountability and Autonomy


 

Acknowledgements

6

Contents

7

Figures

9

Tables

10

1 Trends in Financing of Public Services

11

Abstract

11

1emspGovernment Intervention in the Economy

12

1.1 Why Should the Government Intervene in the Economy?

12

1.2 The Size and Growth of Government

13

2emspMulti-level System of Government

16

2.1 Government Architectures

16

2.2 The Assignment of Functions Among Levels of Government

17

2.3 Efficiency and Equity Issues with Mobile Resources

18

2.4 Intergovernmental Fiscal Transfers

19

2.4.1 Purposes of Transfers

19

2.4.2 Types of Transfers

19

2.4.3 Transfer System Designs

20

2.4.4 Political Economy Issues

21

3emspWorldwide Trends in Decentralisation

23

3.1 Global Picture

23

3.1.1 Decentralisation Around the World

23

3.1.2 Decentralisation by Functions

24

3.2 Case Studies of the Impact of Decentralisation on the Quality of Service Delivery

27

3.2.1 Water and Sanitation

27

3.2.2 Education and Health

30

3.2.3 Poverty, Income Inequality and Regional Disparities

31

Keywords and Definitions

31

References

32

2 Public Budgets: Governance Structures, Norms, and Organizational Practices

35

Abstract

35

1emspBudget Basics

36

1.1 What Is a Budget?

36

1.2 Budget Cycle

38

1.3 Performance Budgets and Medium-Term Expenditure Frameworks

40

2emspExpenditure Responsibilities of Subnational Governments

40

2.1 Defining Expenditure Needs and Costs

41

2.2 Approaches to Estimating Costs

42

2.3 Zero-Based Budgeting and Participatory Budgeting

44

2.4 Private Participation in Service Delivery

45

3emspLocal Governments’ Fiscal Autonomy

46

3.1 The Property Tax

48

3.2 Other Tax Revenue

49

3.3 User Fees

50

4emspDebt

51

4.1 The Common Pool Problem and Other Political Economy Issues

52

4.2 Balanced Budget Rules

53

Keywords and Definitions

53

References

54

3 Issues of Accountability and Policy Outcomes: Key Lessons from Recent International Experience

57

Abstract

57

1emspAccountability, Governance, and Public Expenditure Efficiency

58

2emspDecentralization and Local Accountability

59

2.1 Dimensions of Accountability

60

2.2 Strengthening Political, Administrative, and Financial Accountability

61

3emspDecentralization and Governance

62

3.1 Contextual Factors Influencing the Design and Outcomes of Decentralization

63

3.2 The Impact of Decentralization on Governance

66

3.2.1 Size of Government and Expenditure Composition

66

3.2.2 Democratization

67

3.2.3 Corruption

67

3.2.4 Political Instability

68

4emspRecent Experience in Service Delivery and Financing Models

68

4.1 Recent Trends in Service Delivery Models

69

4.2 Results-Based Financing

71

4.3 Budget Support and Sector-Wide Approach

73

4.4 The Role of Accountability, Governance, and Outcomes Indicators

74

5emspLessons from the Recent International Experience and Implications for the Nexus Approach to Management of Environmental Resources

75

Keywords and Definitions

77

References

77