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

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dc.contributor.author Yilmaz, Serdar
dc.contributor.author Aslam, Ghazia
dc.contributor.author Gurkan, Asli
dc.date.accessioned 2012-08-13T14:07:39Z
dc.date.available 2012-08-13T14:07:39Z
dc.date.issued 2010-02
dc.description.abstract 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 is to elucidate components of a well-designed fiscal decentralized system and is aimed to assist task teams and stakeholders to evaluate fiscal decentralization effort in any given country. There are two main components of fiscal decentralization system: a) discretion of the local government to make decision on fiscal matters (including revenue assignment for local goods, revenue generation, transfer of funds through a well-designed transfer system, and utilization of funds); and b) accountability including mechanisms that hold local government officials to other elected and non-elected officials and social accountability that allows direct monitoring of the local government officials by the citizens. en
dc.identifier http://documents.worldbank.org/curated/en/2010/02/12323110/note-framework-assessment-fiscal-decentralization-system
dc.identifier.uri http://hdl.handle.net/10986/11095
dc.language English
dc.publisher World Bank, Washington, DC
dc.relation.ispartofseries Social Development Notes; No. 123
dc.rights CC BY 3.0 IGO
dc.rights.holder World Bank
dc.rights.uri http://creativecommons.org/licenses/by/3.0/igo/
dc.subject ACCESS TO RESOURCES
dc.subject ACCOUNTABILITY
dc.subject ACCOUNTABILITY MECHANISM
dc.subject ACCOUNTABILITY STRUCTURES
dc.subject ACCOUNTING
dc.subject ALLOCATION
dc.subject ANNUAL REPORTS
dc.subject ASSIGNMENT OF EXPENDITURE
dc.subject ASSIGNMENT OF EXPENDITURE RESPONSIBILITIES
dc.subject AUDIT COMMITTEES
dc.subject AUDIT SYSTEM
dc.subject AUDITOR GENERAL
dc.subject AUDITORS
dc.subject BANK ACCOUNTS
dc.subject BUDGET CONSTRAINT
dc.subject BUDGET CONSTRAINTS
dc.subject BUDGET DOCUMENTS
dc.subject BUDGET EXECUTION
dc.subject BUDGET MONITORING
dc.subject BUDGET PREPARATION
dc.subject BUDGET PREPARATION PROCESS
dc.subject BUDGET PROCESS
dc.subject BUDGETARY DECISIONS
dc.subject BUDGETARY DOCUMENTS
dc.subject BUDGETARY PROCESS
dc.subject BUDGETING
dc.subject CAPITAL INVESTMENTS
dc.subject CENTRAL AUTHORITIES
dc.subject CENTRAL GOVERNMENT
dc.subject CENTRAL GOVERNMENT AUTHORITIES
dc.subject CENTRAL GOVERNMENTS
dc.subject CITIZEN PARTICIPATION
dc.subject COLLECTIVE ACTION
dc.subject COMMUNITY MEMBERS
dc.subject COMMUNITY PLANNING
dc.subject DEBT
dc.subject DECISION-MAKING
dc.subject DECISION-MAKING PROCESS
dc.subject DEFAULTS
dc.subject DEVELOPING COUNTRIES
dc.subject DISBURSEMENTS
dc.subject DISCRETIONARY FUNDS
dc.subject DISTRIBUTABLE POOL
dc.subject DISTRIBUTION OF EXPENDITURE
dc.subject DISTRICT
dc.subject DISTRICT LEVEL
dc.subject DISTRICTS
dc.subject DIVISION OF RESPONSIBILITIES
dc.subject ELECTRICITY
dc.subject EQUIPMENT
dc.subject EXPENDITURE
dc.subject EXPENDITURE ASSIGNMENT
dc.subject EXPENDITURE ASSIGNMENTS
dc.subject EXPENDITURE PROCESS
dc.subject EXPENDITURE RESPONSIBILITY
dc.subject FEDERAL EDUCATION
dc.subject FEDERALISM
dc.subject FINANCIAL MANAGEMENT
dc.subject FINANCIAL MANAGEMENT CAPACITY
dc.subject FINANCIAL STATEMENTS
dc.subject FIRE PROTECTION
dc.subject FISCAL ACCOUNTABILITY
dc.subject FISCAL DECENTRALIZATION
dc.subject FISCAL DECISIONS
dc.subject FISCAL FEDERALISM
dc.subject FISCAL PERFORMANCE
dc.subject FISCAL REFORMS
dc.subject FISCAL RESOURCES
dc.subject FISCAL SYSTEM
dc.subject FISCAL TRANSFER
dc.subject GOVERNMENT BORROWING
dc.subject GOVERNMENT REVENUE
dc.subject GOVERNMENT TRANSFERS
dc.subject GRANT PROGRAM
dc.subject HARD BUDGET
dc.subject HARD BUDGET CONSTRAINT
dc.subject HARD BUDGET CONSTRAINTS
dc.subject HEALTH SECTOR
dc.subject HOUSING
dc.subject INFORMATION DISSEMINATION
dc.subject INSTRUMENT
dc.subject INTERGOVERNMENTAL FISCAL REFORMS
dc.subject INTERGOVERNMENTAL TRANSFER
dc.subject INTERGOVERNMENTAL TRANSFER SYSTEM
dc.subject INTERGOVERNMENTAL TRANSFER SYSTEMS
dc.subject INTERGOVERNMENTAL TRANSFERS
dc.subject INTERNAL AUDIT
dc.subject ISSUANCE
dc.subject LEVEL OF GOVERNMENT
dc.subject LEVELS OF GOVERNMENT
dc.subject LICENSES
dc.subject LOCAL BORROWING
dc.subject LOCAL COUNCIL
dc.subject LOCAL DEVELOPMENT
dc.subject LOCAL GOODS
dc.subject LOCAL GOVERNMENT
dc.subject LOCAL GOVERNMENT BORROWING
dc.subject LOCAL GOVERNMENT OFFICIALS
dc.subject LOCAL GOVERNMENT REVENUE
dc.subject LOCAL GOVERNMENT SERVICES
dc.subject LOCAL GOVERNMENT SYSTEM
dc.subject LOCAL GOVERNMENTS
dc.subject LOCAL OFFICIALS
dc.subject LOCAL POLITICIANS
dc.subject LOCAL PUBLIC GOODS
dc.subject LOCAL REVENUE
dc.subject MACROECONOMIC STABILIZATION
dc.subject MAYOR
dc.subject MORAL HAZARD
dc.subject MUNICIPALITIES
dc.subject PERFORMANCE AUDIT
dc.subject PERFORMANCE MEASURES
dc.subject POLITICIANS
dc.subject POVERTY ASSESSMENT
dc.subject POVERTY REDUCING
dc.subject POVERTY REDUCTION
dc.subject PROGRAMS
dc.subject PROPERTY TAX
dc.subject PROPERTY TAXES
dc.subject PROVINCE
dc.subject PROVINCIAL EDUCATION
dc.subject PROVINCIAL FINANCE
dc.subject PROVINCIAL GOVERNMENT
dc.subject PUBLIC
dc.subject PUBLIC ACCOUNTABILITY
dc.subject PUBLIC AGENCIES
dc.subject PUBLIC ENTERPRISES
dc.subject PUBLIC EXPENDITURE
dc.subject PUBLIC EXPENDITURE TRACKING
dc.subject PUBLIC FINANCE
dc.subject PUBLIC FINANCE MANAGEMENT
dc.subject PUBLIC FINANCIAL ACCOUNTABILITY
dc.subject PUBLIC FINANCIAL MANAGEMENT
dc.subject PUBLIC FINANCIAL MANAGEMENT SYSTEM
dc.subject PUBLIC HEALTH
dc.subject PUBLIC INVESTMENT
dc.subject PUBLIC INVOLVEMENT
dc.subject PUBLIC OFFICIALS
dc.subject PUBLIC POLICY
dc.subject PUBLIC SECTOR
dc.subject PUBLIC SECTOR BORROWING
dc.subject RECURRENT EXPENDITURE
dc.subject REFORM PROGRAM
dc.subject REGIONAL GOVERNMENT
dc.subject REVENUE ASSIGNMENT
dc.subject REVENUE AUTONOMY
dc.subject ROADS
dc.subject SERVICE DELIVERY
dc.subject SOCIAL DEVELOPMENT
dc.subject SOCIAL INFRASTRUCTURE
dc.subject SOCIAL SERVICES
dc.subject SOCIAL WELFARE
dc.subject SUBNATIONAL
dc.subject TAX
dc.subject TAX BASE
dc.subject TAX COLLECTION
dc.subject TAX LAWS
dc.subject TAX RATE
dc.subject TAX REVENUE
dc.subject TRANSFER SYSTEM
dc.subject TRANSPARENCY
dc.subject UNCERTAINTY
dc.subject UNCONDITIONAL BLOCK GRANT
dc.subject URBAN TRANSPORTATION
dc.subject VILLAGE
dc.subject VILLAGES
dc.title How to Note : A Framework for the Assessment of Fiscal Decentralization System en
dspace.entity.type Publication
okr.doctype Publications & Research :: Brief
okr.doctype Publications & Research
okr.docurl http://documents.worldbank.org/curated/en/2010/02/12323110/note-framework-assessment-fiscal-decentralization-system
okr.globalpractice Macroeconomics and Fiscal Management
okr.globalpractice Finance and Markets
okr.globalpractice Governance
okr.identifier.externaldocumentum 000333038_20100526032438
okr.identifier.internaldocumentum 12323110
okr.identifier.report 54684
okr.language.supported en
okr.pdfurl http://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/05/26/000333038_20100526032438/Rendered/PDF/546840BRI0SDN011PUBLIC10how0to0note.pdf en
okr.topic Public Sector Economics
okr.topic Macroeconomics and Economic Growth :: Subnational Economic Development
okr.topic Finance and Financial Sector Development :: Debt Markets
okr.topic Public Sector Expenditure Policy
okr.topic Intergovernmental Fiscal Relations and Local Finance Management
okr.topic Public Sector Development
okr.unit Social Development Department (SDV)
okr.volume 1 of 1
relation.isAuthorOfPublication ed745e4d-22ed-5d8a-a56d-66c5781f20b1
relation.isAuthorOfPublication 19f3f808-ef12-5114-8262-09c9002eeae7
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