Other Public Sector Study
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Publication
The World Bank's Support for Subnational Governance in Large Federal Countries: Lessons Learned from Argentina, Brazil and Nigeria
(World Bank, Washington, DC, 2022)Limited local tax revenue and low public sector efficiency are two critical problems of public sector management and key constraints for the economic and social development of many subnational governments in large federal countries. To create fiscal space without compromising macroeconomic stability and fiscal sustainability, there is a need for reforms that lead to better use of public resources and improved expenditure efficiency through reforms in budgeting, procurement, and tax administration. This note presents lessons learned from the World Bank’s subnational governance projects in three large federal countries - Argentina, Brazil and Nigeria - between 2008-2017. These lessons learned can be useful in shaping the design of future subnational governance projects in other federal countries, particularly those projects seeking to improve service delivery, public expenditure systems and core governance institutions. -
Publication
The Gambia Integrated State-Owned Enterprises Framework (iSOEF) Assessment
(Washington, DC: World Bank, 2021-06-29)This report applies the new World Bank integrated State-Owned Enterprises Framework (iSOEF) methodology to assess The Gambia´s SOE sector and its current reform trends. The report provides one of the first comprehensive applications of the World Bank’s new iSOEF methodology in Africa by providing first a landscape of SOEs in The Gambia, and then addressing key aspects for assessing SOEs, namely: “Effects on Markets”; “Fiscal Impact”; and “Corporate Governance and Accountability Mechanisms”. Leveraging the World Bank’s expertise across its Equitable Growth, Finance, and Institutions (EFI) Vice Presidency, this multidimensional assessment looks at the interrelationships of the challenges and opportunities faced by the Gambia´s SOEs to propose holistic and sequenced recommendations to strengthen their governance and performance. The primary audience of the iSOEF is the Government of The Gambia, in particular the Ministry of Finance and Economic Affairs (MOFEA) and other relevant stakeholders. -
Publication
Ghana: Enhancing Revenue Mobilization Through Improved Tax Compliance and Administrative Systems
(World Bank, Washington, DC, 2020-11-13)Ghana’s tax collection is low compared with other lower middle-income countries. Non-compliance of tax payments is an urgent issue in Ghana, as the government has been suffering from a widening fiscal deficit and a rising debt burden. Learning from experiences in other countries, this report proposes potential interventions that could improve tax compliance. -
Publication
Ghana Tax Gap Analysis
(World Bank, Washington, DC, 2020-11-13)The objective of this report is to provide a comprehensive evaluation of the tax gap in Ghana, and help the Government of Ghana identify the areas where they can increase tax revenue by improving compliance. Tax gap for corporate income tax, import tax, estimated value added tax, and potential tax revenue from formalization of informal firms were investigated. -
Publication
Liberia Forestry Development Authority: An Institutional Capacity Assessment
(World Bank, Washington, DC, 2020-01)This report presents the findings from an institutional capacity assessment of Liberia's Forestry Development Authority (FDA) based on a survey of FDA employees. The FDA plays a pivotal role in managing Liberia's forest resources, and its Strategic Plan (2018–2030) prioritizes institutional strengthening for achieving its vision of “sustainable forestry for sustainable development.” The FDA employee survey was conducted to provide scientific evidence on the main organizational and personnel dimensions of institutional capacity, including staff skills, management practices, staff attitudes and behaviors, experiences of corruption and undue political interference, stakeholder interaction, and factors determining project success. A total of 438 FDA employees, or approximately 82 percent of the staff, were interviewed, and the sample covered Monrovia andthe field offices. The survey’s findings are relevant to key FDA strategic pillars of improving staff productivity, strengthening internal governance, and improving the agency’s customer service charter. These findings identify four key reform pillars that, when supported by a strong foundation of better data and more regular monitoring and evaluation, will help strengthen FDA’s institutional capacity: improving skills through merit-based recruitment and competency-based training; stronger management practices, in particular, performance assessments, targeting and monitoring; more equitable pay; and greater community engagement. Administrative data and regular staff surveys can be the basis of a key set of indicators on public employment and management that the FDA can use to assess progress toward institutional strengthening. -
Publication
Guinea - Opportunities for Enhanced Domestic Revenue Mobilization: Value-Added Tax and Excise Taxes
(World Bank, Washington, DC, 2019-05-01)Revenue mobilization is a key constraint to economic development in the Republic of Guinea. The government’s five-year development plan (2016-2020) aims at fostering higher and more inclusive growth through public investments that require financing beyond current fiscal capacity. In this context, Guinea is seeking to efficiently raise additional domestic revenues and external investment financing. Development partners are supporting Guinea with technical assistance for revenue mobilization. The International Monetary Fund (IMF) and the European Union are supporting authorities with direct tax policy, non-tax revenue, and administration issues. The objective of this report is to shed light on indirect taxes, particularly value-added tax (VAT) and excise taxes. The report provides an overview of the main features of tax policy and administration in Guinea, followed by a more detailed analysis of VAT and excise taxes. The focus on indirect taxation is a result of both its significant revenue potential and coordination with other development partners. The analysis presented fills an important gap in the understanding of how Guinea can increase its tax revenues. On VAT, the study finds that addressing policy and administrative constraints can mobilize additional revenues while improving the business climate. On excise taxation, the study finds that existing excise rates are unevenly applied, with scope for raising rates in the future. To systematically address its revenue challenges across all tax types, Guinea should also consider development of a medium-term revenue strategy (MTRS). The report is structured as follows: in the first section, an overview of the evolution and composition of domestic revenues in Guinea is presented. In the second section, VAT is analyzed. The final section reviews excise tax policy and its implementation on international goods and domestic goods. -
Publication
Gabon: Assessment of the Impact of Tobacco Excise Tax Increases on Price, Consumption and Tax Revenue over 2018-2021
(World Bank, Washington, DC, 2019-04-25)This report presents the results of the assessment that simulates the fiscal revenue and consumption impact of proposed tobacco tax increases in Gabon in the period 2018–2021. -
Publication
Decentralization, Accountability and Local Services in Sierra Leone : Situation Analysis, Key Challenges and Opportunities for Reform
(Washington, DC, 2014-04-02)Following years of civil war that ended in 2002, Sierra Leone has pursued a policy of decentralization, devolving responsibility for many government functions to the Local Council level. The aims of this policy include achieving a more equitable and inclusive access to public services across the national territory, in part to alleviate regional inequities that contributed to the civil war. The implementation of the decentralization policy has faced many obstacles, however, including the need to rebuild local government institutions and capacity after 30 years of centrally dominated governance; the limited devolution of financial resources; and multifaceted political economy hurdles. This report, first, analyzes the current state of decentralization in Sierra Leone; second, identifies the most prominent challenges to continued decentralization; and, third, discusses options for the way forward. The report draws on qualitative and quantitative data collected from both central and local government stakeholders, and takes the perspective that decentralization and strengthened local governance institutions are an effective means to localize development and improve the effective and equitable delivery of key public services. The study focuses on progress to date and standing challenges in four key areas of analysis: fiscal decentralization, human resource decentralization, ensuring inclusivity and accountability in local governance, and ensuring efficiency and responsiveness in service delivery. -
Publication
Political Economy of Extractives Governance in Sierra Leone
(World Bank, Washington, DC, 2013-07)Sierra Leone is still recovering from a brutal civil war (1991-2002), fuelled in part by a valuable and easily extractable natural resource (diamonds). Sierra Leone now stands on the verge of an unprecedented period of economic growth, driven primarily by revenues from large-scale iron ore mining. Yet it continues to face many governance and developmental challenges. The rapid rise of the extractives governance agenda in Sierra Leone requires an equally swift, yet strategic response from all stakeholders: the Government of Sierra Leone (GoSL), development partners (DPs), civil society organizations (CSOs), communities, and mining companies. This report uses a 'value chain' approach to mining governance which highlights the critical stages through which a resource dependent country is expected to progress as it seeks to transform resource rents into economic growth and sustainable human development. The objective of this study is ultimately to improve the management of the natural resource endowment, enjoyed by Sierra Leone, in a manner that will allow the revenues generated from natural resource extraction to contribute in an optimal manner towards sustainable economic growth. Specifically, the study focuses on mining (iron ore, diamonds, and other minerals) and to a much lesser extent, oil and gas. By using the 'theories of change' approach to political economy analysis, the report looks at the historical challenges around extractive governance, identifies systemic features, and characteristics of 'the problem', extrapolates and analyses the incentives shaping the activities and behaviors of key stakeholders, and then lays out a possible platform for engagement based on clearly identified entry points. This report is organized as follows: chapter one is introduction, chapter two presents a summary of previous analytical work on the political economy of Sierra Leone with special reference to the extractives sector, its governance past, and possible governance futures. Chapter three undertakes an in-depth analysis of the extractives value chain in Sierra Leone and chapter four identifies key stakeholders across this value chain, noting their influence on extractives management policy and implementation, their potential relationships with other stakeholders, and influence over policy outcomes. Chapter five identifies and highlights suitable entry points for policy dialogue on extractives-led governance in Sierra Leone and possible project and technical assistance interventions across the value chain. -
Publication
Sierra Leone: Strengthening Entry-Level Leadership Development in the Civil Service
(Washington, DC, 2012-09)This report is the final product of a project financed by a grant from the World Bank's Youth Innovation Fund developed in conjunction with representatives of the Government of Sierra Leone (GoSL) spanning the period December 2011-June 2012. The report is an advisory document to assist the GoSL in advancement of its Public Sector Reform Program, particularly the initiative improving productivity through management and pay reforms. It provides the Public Service Commission (PSC) and Human Resource Management Office (HRMO) with options for the design and implementation of an entry-level leadership development program (ELDP) for the civil service, currently slated for implementation in 2014 as per government timelines. This program is herein referred to as the Sierra Leone Public Service Fellowship (SLPSF). The purpose of this document is address the identified organizational gap by offering technical guidance on the creation of a civil service fellowship that cultivates promising young professionals as future leaders. The proposed program targets university students in their final year of study and entices them to apply for graduate entry-level positions through a dedicated outreach effort and series of incentives. It selects candidates through a rigorous multi-stage assessment and matches successful candidate's interests with the needs of the Ministry, Department, or Agency (MDAs). It trains selected fellows in core civil service knowledge as well as a range of generalist functions and technical skills. It also offers fellows the opportunity to rotate in three different MDAs throughout the two-year period to develop a whole of government perspective. Throughout this initiative, the program offers fellows access to senior Government leaders and opportunities to grow professionally building a strong foundation for a successful career as a civil servant. Additionally, the program is bolstered by a number of public relations opportunities to raise its profile and showcase its achievements to Sierra Leoneans within and outside of Government.