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

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

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...

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Bibliographic Details
Main Authors:	Yilmaz, Serdar, Aslam, Ghazia, Gurkan, Asli
Language:	English
Published:	World Bank, Washington, DC 2012
Subjects:	ACCESS TO RESOURCES ACCOUNTABILITY ACCOUNTABILITY MECHANISM ACCOUNTABILITY STRUCTURES ACCOUNTING ALLOCATION ANNUAL REPORTS ASSIGNMENT OF EXPENDITURE ASSIGNMENT OF EXPENDITURE RESPONSIBILITIES AUDIT COMMITTEES AUDIT SYSTEM AUDITOR GENERAL AUDITORS BANK ACCOUNTS BUDGET CONSTRAINT BUDGET CONSTRAINTS BUDGET DOCUMENTS BUDGET EXECUTION BUDGET MONITORING BUDGET PREPARATION BUDGET PREPARATION PROCESS BUDGET PROCESS BUDGETARY DECISIONS BUDGETARY DOCUMENTS BUDGETARY PROCESS BUDGETING CAPITAL INVESTMENTS CENTRAL AUTHORITIES CENTRAL GOVERNMENT CENTRAL GOVERNMENT AUTHORITIES CENTRAL GOVERNMENTS CITIZEN PARTICIPATION COLLECTIVE ACTION COMMUNITY MEMBERS COMMUNITY PLANNING DEBT DECISION-MAKING DECISION-MAKING PROCESS DEFAULTS DEVELOPING COUNTRIES DISBURSEMENTS DISCRETIONARY FUNDS DISTRIBUTABLE POOL DISTRIBUTION OF EXPENDITURE DISTRICT DISTRICT LEVEL DISTRICTS DIVISION OF RESPONSIBILITIES ELECTRICITY EQUIPMENT EXPENDITURE EXPENDITURE ASSIGNMENT EXPENDITURE ASSIGNMENTS EXPENDITURE PROCESS EXPENDITURE RESPONSIBILITY FEDERAL EDUCATION FEDERALISM FINANCIAL MANAGEMENT FINANCIAL MANAGEMENT CAPACITY FINANCIAL STATEMENTS FIRE PROTECTION FISCAL ACCOUNTABILITY FISCAL DECENTRALIZATION FISCAL DECISIONS FISCAL FEDERALISM FISCAL PERFORMANCE FISCAL REFORMS FISCAL RESOURCES FISCAL SYSTEM FISCAL TRANSFER GOVERNMENT BORROWING GOVERNMENT REVENUE GOVERNMENT TRANSFERS GRANT PROGRAM HARD BUDGET HARD BUDGET CONSTRAINT HARD BUDGET CONSTRAINTS HEALTH SECTOR HOUSING INFORMATION DISSEMINATION INSTRUMENT INTERGOVERNMENTAL FISCAL REFORMS INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFER SYSTEM INTERGOVERNMENTAL TRANSFER SYSTEMS INTERGOVERNMENTAL TRANSFERS INTERNAL AUDIT ISSUANCE LEVEL OF GOVERNMENT LEVELS OF GOVERNMENT LICENSES LOCAL BORROWING LOCAL COUNCIL LOCAL DEVELOPMENT LOCAL GOODS LOCAL GOVERNMENT LOCAL GOVERNMENT BORROWING LOCAL GOVERNMENT OFFICIALS LOCAL GOVERNMENT REVENUE LOCAL GOVERNMENT SERVICES LOCAL GOVERNMENT SYSTEM LOCAL GOVERNMENTS LOCAL OFFICIALS LOCAL POLITICIANS LOCAL PUBLIC GOODS LOCAL REVENUE MACROECONOMIC STABILIZATION MAYOR MORAL HAZARD MUNICIPALITIES PERFORMANCE AUDIT PERFORMANCE MEASURES POLITICIANS POVERTY ASSESSMENT POVERTY REDUCING POVERTY REDUCTION PROGRAMS PROPERTY TAX PROPERTY TAXES PROVINCE PROVINCIAL EDUCATION PROVINCIAL FINANCE PROVINCIAL GOVERNMENT PUBLIC PUBLIC ACCOUNTABILITY PUBLIC AGENCIES PUBLIC ENTERPRISES PUBLIC EXPENDITURE PUBLIC EXPENDITURE TRACKING PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCIAL ACCOUNTABILITY PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC HEALTH PUBLIC INVESTMENT PUBLIC INVOLVEMENT PUBLIC OFFICIALS PUBLIC POLICY PUBLIC SECTOR PUBLIC SECTOR BORROWING RECURRENT EXPENDITURE REFORM PROGRAM REGIONAL GOVERNMENT REVENUE ASSIGNMENT REVENUE AUTONOMY ROADS SERVICE DELIVERY SOCIAL DEVELOPMENT SOCIAL INFRASTRUCTURE SOCIAL SERVICES SOCIAL WELFARE SUBNATIONAL TAX TAX BASE TAX COLLECTION TAX LAWS TAX RATE TAX REVENUE TRANSFER SYSTEM TRANSPARENCY UNCERTAINTY UNCONDITIONAL BLOCK GRANT URBAN TRANSPORTATION VILLAGE VILLAGES
Online Access:	http://documents.worldbank.org/curated/en/2010/02/12323110/note-framework-assessment-fiscal-decentralization-system http://hdl.handle.net/10986/11095

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

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