World Bank Technical Papers

45 items available

Permanent URI for this collection

https://hdl.handle.net/10986/13860

Informal documents that present knowledge acquired through that Bank's operational experience. They contain material that is practical rather than theoretical and include state-of-the-art reports and how-to-do-it monographs. They can also concern matters that cut across sectoral lines, such as the environment and science and technology. This series was superseded by the World Bank Working Papers series in 2003 and the World Bank Studies series in 2010.

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Institutional Elements of Tax Design and Reform
(Washington, DC: World Bank, 2003-01) McLaren, John; McLaren, John
This is a collection of papers that study the constraints on fiscal systems, imposed by problems of institutions, administration, and incentives in developing, and post-Socialist economies. Chapter two focuses on the administration of indirect taxation, and provides a case study of indirect taxation in Tanzania. This shows how evasion can be documented, and quantified, through a case study that looks at a particular type of reform, aimed at curbing evasion: franchising, or privatizing the right to tax, which has been tried in several Tanzanian towns as a way of collecting vendor fees, for access to a public market. Chapter three is a theoretical study of evasion under a value-added tax (VAT), and the inefficiencies it can create. Chapter four studies the fiscal constraints within the federal politics of Russia, while Chapters five and six examine case studies (India) in fiscal federalism, in which the determination of fiscal outcomes is - to a considerable degree - a matter of bargaining between political entities in the center, and in the periphery. In both cases, it appears that large-scale distortions, away from an ideal tax system, emerge as a result, suggesting corruption can be fought by increasing functional specialization within a tax bureaucracy. The last chapter looks at the problem of opportunistic taxation, particularly regarding the African context, and studies various ways in which the problem can be alleviated.
Structural Reforms in Southeastern Europe since the Kosovo Conflict
(Washington, DC: World Bank, 2002) Gressani, Daniela; Mitra, Saumya
This paper attempts to describe and assess the achievements of the countries of South Eastern Europe - Albania, Bosnia and Herzegovina, Bulgaria, Croatia, FYR Macedonia, Romania, and Federal Republic of Yugoslavia - in pursuing structural economic reforms in the period since the end of the Kosovo conflict. The paper concentrates on four key areas of structural reforms: a) public management and anti-corruption; b) creating a liberal environment for trade in goods and services; c) attracting foreign investments; and d) encouraging the growth of a private market based economy. Since the Kosovo conflict, the countries of Southeastern Europe have made encouraging progress in advancing structural reforms and preparing their economies for greater integration with Europe and the rest of the world with the aim of raising the rate of sustainable economic growth. But progress has been uneven across sectors and across countries. The gap in economic performance with respect to central Europe remains large and can be bridged only with determined reforms in creating the conditions for the formation and growth of private enterprises. Attention must also shift towards strengthening governance and fighting corruption.
Services Trade in the Balkans
(Washington, DC: World Bank, 2002) Michalopoulos, Constantine; Panousopoulos, Vasileios
This study aims at providing an overview of policies affecting services trade in seven countries of the Balkan region, and stresses the growing importance of services trade. The service sectors, particularly tourism and transport, play an important role in the economies of the Balkan countries. The paper finds that, on average, the countries involved, are committed to a liberal trade regime for services, and that they have made more commitments to liberalize services in the World Trade Organization (WTO) than developing countries at comparable levels of development. For the future, the paper encourages further liberalization at the regional level, on a Most Favoured Nation (MFN) basis, as well as policy harmonization with the European Union.
Czech Republic : Intergovernmental Fiscal Relations in the Transition
(Washington, DC: World Bank, 2001-11) do Carmo Oliveira, Joao; Martinez-Vasquez, Jorge
The study overviews the most relevant, current intergovernmental fiscal issues in the Czech Republic, centered on the options available to prod policy planning. Fragmentation at the lowest tier of government is the most striking feature of the administrative structure. This suggests a strategic direction for further administrative reforms to sustain fiscal decentralization, which includes empowering territorial self-governing units; establishing a multilevel government coordinating body to define autonomous functions on expenditures, and revenues; and by creating financial and legal incentives to facilitate an asymmetric assignment of revenue and expenditure. Specific policy actions should include institutional inter-governmental cooperation and dialogue through a broad based commission to recommend regional expenditures, and the Budget Rules Law should be amended to preempt unfounded mandates to local governments. Revenue autonomy should be boosted by increasing predictability of local budgets, restoring tax-effort incentives, and reviewing the adopted adjustment coefficient for tax-sharing distribution; while a rationalized transfer system should focus on decreasing the number of specific subsidies, and prioritizing programs to stabilize transfers within a medium-term expenditure framework. Institutional framework and prudential rules would ensure fiscally responsible borrowing, and encourage a competitive financial market.
The Current Regulatory Framework Governing Business in Bulgaria
(Washington, DC: World Bank, 2001-07) O'Brien, Thomas; Filipov, Christian
The paper identifies the key elements of the regulatory environment for business in Bulgaria, to serve as a research guide, while recognizing that the rapid development of new legislative, and regulatory procedures, are greatly needed, largely to meet the European Union's (EU) legal, and regulatory standards. It describes business creation, with the Commercial Code providing much of the central, comprehensive regulation. Also, another route for business creation in the private sector has been offered through the privatization process of state-owned assets, and, the use of concessions can also be viewed as another route to the creation of private business. However, and although concession legislation sets an overall framework of reasonable adequacy, reports from practitioners in the marketplace reveal much remains to be done to forward this agenda. In regulating corporate operations, the stake of shareholders in the formation of corporate policy, reflects shared participation in the corporate capital base; thus to engender confidence in corporate management standards, and underpin the broadening of share ownership, priority actions should take place. Bulgarian competition law, follows EU doctrine, which penalizes companies for discriminatory behavior, monitored by the Commission on the Protection of Competition, with defined discretionary powers. The study further highlights accounting standards, investment channels, and the tax regime, suggesting priority actions for company transformation such as enhanced training for judges, and court administration procedures to rationalize the case load. Overall, recommendations include accurate drafting of primary legislation; quality improvement of secondary legislation, setting the pace for a timely implementation, as well as a more effective judicial system for corporate affairs, and services delivered by the public administration to businesses.
The TB and HIV/AIDS Epidemics in the Russian Federation
(Washington, DC: World Bank, 2001-05) Vinokur, Anatoly; Godinho, Joana; Dye, Christopher; Nagelkerke, Nico
The Russian Federation has been confronting a major epidemiological crisis, which will have considerable human and economic costs if it is not swiftly addressed. Between 1999 and 2000, the country experienced the world's biggest increase in new cases of HIV/AIDS infection. The TB epidemic is at risk of becoming uncontrollable if the country experiences a moderate epidemic of HIV/AIDS. This report represents the analysis and recommendations of a group of experts from the World Health Organization and the World Bank, and focuses on the current epidemiological situation in the Russian Federation and the existing institutional arrangements available to tackle both epidemics. It encompasses projections for the TB epidemic, the interaction with the HIV/AIDS epidemic, and the impact of a spiraling duel epidemic. The report has four sections. The first briefly describes socioeconomic conditions. The second section discusses the impact on the population of the epidemic, incidence and prevalence in the general and prison populations, diagnosis and treatment processes, and current TB management and control structures. The third section profiles the HIV/AIDS epidemic and its impact, and the role of STIs in fostering the disease. Finally, the fourth section describes a mathematical model of health improvements possible under various TB control strategies with implications for HIV/aids as well.
Kosovo : Economic and Social Reforms for Peace and Reconciliation
(Washington, DC, 2001-05) World Bank
The report discusses the principal economic, and social reform policy tasks, Kosovo is facing, following the decade-long losses due to civic exclusion of a major part of its ethnic population, the absence of investments, and the neglect of physical, and human capital, a period which culminated in the 1999 conflict. It intends to inform on the framework of the United Nations Interim Administration in Kosovo, i.e., the consolidation of peace, by fostering social reconciliation, towards achieving sustainable economic growth in the province. The key challenges to the political economy address: 1) the formulation of a sustainable budget, increasingly financed through local taxation, hence, with reduced reliance on external donor support. Fiscal institutions need to be developed to ensure efficient public spending; 2) the establishment of trade liberalization, and a customs regime, to increase the potential for growth, and exports, allowing as well to benefit from the arrangements fostered by the Stability Pact, and the European Union; 3) the use of hard currency for internal transactions, and savings, and, the development of a strategy for banking sector development; and, 4) the creation of a reformed framework to encourage growth, by stimulating private enterprise development. Moreover, three aspects of social policy call for: an education policy at par with competitor countries; health policy that strengthens health care delivery, and addresses the effects of recent social traumas; and, social protection regarding a highly vulnerable population.
Bangladesh : The Experience and Perceptions of Public Officials
(Washington, DC: World Bank, 2001-05) Mukherjee, Ranjana; Gokcekus, Omer; Manning, Nick; Landell-Mills, Pierre
This report summarizes the responses of Bangladeshi Class I (highest level) public sector officials to a survey seeking opinions on a number of civil service issues, from personnel management practices to rewards and disciplinary actions, and from employees' sources of income to the budget environment and procurement processes. Survey results show instances in Bangladesh's civil service where professional conduct is perceived to be sacrificed at the expense of personal and political concerns. Surveyed officials express a concern over patronage appointments in the recruitment of Class III and IV staff and unfavorable postings and transfers at the higher level. Corruption, insufficient budgetary allocation, and unpredictable budgets are identified as key impediments to achieving organizational objectives. The report utilizes the survey data to test prior assertions against the survey data. Data is analyzed to establish that institutions do matter for accountability; to explore an empirical association between elements of institutional environment and accountability; and to generate potential accountability payoffs for certain reform interventions. The analyzes show that reduced interference by politicians from outside and within the organizations, less micro-management by very senior civil servants and merit-based recruitment to Class I jobs will be most effective in reducing the perception of pervasive corruption.
Treasury Reference Model
(Washington, DC: World Bank, 2001-05) Hashim, Ali; Allan, Bill
The Treasury Reference Model (TRM) gives guidelines for the design of automated treasury systems for government aiming at a) authorities within government and their advisors who are engaged in planning and implementing such systems; and b) software designers and suppliers from the private sector - or even in-house developers of treasury software. The paper starts in Part I with a discussion of the key features of such systems, including the core functional processes, the various policy options associated with their design and the associated institutional arrangements. An effective treasury system will contribute directly to improving transparency and accountability of government and to meet the requirements set out in the IMF Code of Good Practice on Fiscal Transparency - Declaration on Principles and other standards, such as detailed fiduciary standards being developed by the World Bank. Part II gives detailed flow charts of the functional processes associated with Treasury systems, a diagnostic questionnaire that could be used to assess country specific requirements, a set of sample functional specification software that would be required to implement these systems, and a listing of the main data associated with Treasury systems. TRM also provides a means for implementing improved analytical standards for fiscal reporting. Increasingly governments are moving toward accrual basis reports and the IMF Government Finance Statistics system is being revised accordingly.
Institutional Environment and Public Officials' Performance in Guyana
(Washington, DC: World Bank, 2001-05) Gokcekus, Omer; Manning, Nick; Mukherjee, Ranjana; Nallari, Raj
The report presents the findings of a survey of public officials in Guyana, whose views were sought in a wide range of civil service issues - from personnel management, to rewards, and disciplinary actions, and, from budget environment to corruption. Answers were used to test some prior assertions about the public sector in the country, and, it is the respondents' belief that public sector jobs are attractive, though public employees are not fully prepared for their jobs through education, and training, nor is recruitment always based on merit. However, officials find policies consistent, but implement policies even if in disagreement with policy directions. Furthermore, decision-making is characterized by poor communication, and low employee participation. Nonetheless, officials surveyed showed insight about which reforms might enhance organizational performance, and, based on data analysis, quantification of how public officials assess the organizations' institutional environment, and performance was possible. Survey data demonstrated how widely varied the institutional environments of such organizations are, and, provided evidence that performance does depend upon institutional environment. The report prioritizes interventions according to the potential payoffs in different performance areas, suggesting performance monitoring is likely to be associated with significant positive change in performance.