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

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dc.contributor.authorGurkan, Asli
dc.contributor.authorYilmaz, Serdar
dc.contributor.authorAslam, Ghazia
dc.date.accessioned2012-08-13T14:07:39Z
dc.date.available2012-08-13T14:07:39Z
dc.date.issued2010-02
dc.description.abstractFiscal 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.identifierhttp://documents.worldbank.org/curated/en/2010/02/12323110/note-framework-assessment-fiscal-decentralization-system
dc.identifier.urihttps://hdl.handle.net/10986/11095
dc.languageEnglish
dc.publisherWorld Bank, Washington, DC
dc.relation.ispartofseriesSocial Development Notes; No. 123
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/igo/
dc.subjectACCESS TO RESOURCES
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTABILITY MECHANISM
dc.subjectACCOUNTABILITY STRUCTURES
dc.subjectACCOUNTING
dc.subjectALLOCATION
dc.subjectANNUAL REPORTS
dc.subjectASSIGNMENT OF EXPENDITURE
dc.subjectASSIGNMENT OF EXPENDITURE RESPONSIBILITIES
dc.subjectAUDIT COMMITTEES
dc.subjectAUDIT SYSTEM
dc.subjectAUDITOR GENERAL
dc.subjectAUDITORS
dc.subjectBANK ACCOUNTS
dc.subjectBUDGET CONSTRAINT
dc.subjectBUDGET CONSTRAINTS
dc.subjectBUDGET DOCUMENTS
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET MONITORING
dc.subjectBUDGET PREPARATION
dc.subjectBUDGET PREPARATION PROCESS
dc.subjectBUDGET PROCESS
dc.subjectBUDGETARY DECISIONS
dc.subjectBUDGETARY DOCUMENTS
dc.subjectBUDGETARY PROCESS
dc.subjectBUDGETING
dc.subjectCAPITAL INVESTMENTS
dc.subjectCENTRAL AUTHORITIES
dc.subjectCENTRAL GOVERNMENT
dc.subjectCENTRAL GOVERNMENT AUTHORITIES
dc.subjectCENTRAL GOVERNMENTS
dc.subjectCITIZEN PARTICIPATION
dc.subjectCOLLECTIVE ACTION
dc.subjectCOMMUNITY MEMBERS
dc.subjectCOMMUNITY PLANNING
dc.subjectDEBT
dc.subjectDECISION-MAKING
dc.subjectDECISION-MAKING PROCESS
dc.subjectDEFAULTS
dc.subjectDEVELOPING COUNTRIES
dc.subjectDISBURSEMENTS
dc.subjectDISCRETIONARY FUNDS
dc.subjectDISTRIBUTABLE POOL
dc.subjectDISTRIBUTION OF EXPENDITURE
dc.subjectDISTRICT
dc.subjectDISTRICT LEVEL
dc.subjectDISTRICTS
dc.subjectDIVISION OF RESPONSIBILITIES
dc.subjectELECTRICITY
dc.subjectEQUIPMENT
dc.subjectEXPENDITURE
dc.subjectEXPENDITURE ASSIGNMENT
dc.subjectEXPENDITURE ASSIGNMENTS
dc.subjectEXPENDITURE PROCESS
dc.subjectEXPENDITURE RESPONSIBILITY
dc.subjectFEDERAL EDUCATION
dc.subjectFEDERALISM
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL MANAGEMENT CAPACITY
dc.subjectFINANCIAL STATEMENTS
dc.subjectFIRE PROTECTION
dc.subjectFISCAL ACCOUNTABILITY
dc.subjectFISCAL DECENTRALIZATION
dc.subjectFISCAL DECISIONS
dc.subjectFISCAL FEDERALISM
dc.subjectFISCAL PERFORMANCE
dc.subjectFISCAL REFORMS
dc.subjectFISCAL RESOURCES
dc.subjectFISCAL SYSTEM
dc.subjectFISCAL TRANSFER
dc.subjectGOVERNMENT BORROWING
dc.subjectGOVERNMENT REVENUE
dc.subjectGOVERNMENT TRANSFERS
dc.subjectGRANT PROGRAM
dc.subjectHARD BUDGET
dc.subjectHARD BUDGET CONSTRAINT
dc.subjectHARD BUDGET CONSTRAINTS
dc.subjectHEALTH SECTOR
dc.subjectHOUSING
dc.subjectINFORMATION DISSEMINATION
dc.subjectINSTRUMENT
dc.subjectINTERGOVERNMENTAL FISCAL REFORMS
dc.subjectINTERGOVERNMENTAL TRANSFER
dc.subjectINTERGOVERNMENTAL TRANSFER SYSTEM
dc.subjectINTERGOVERNMENTAL TRANSFER SYSTEMS
dc.subjectINTERGOVERNMENTAL TRANSFERS
dc.subjectINTERNAL AUDIT
dc.subjectISSUANCE
dc.subjectLEVEL OF GOVERNMENT
dc.subjectLEVELS OF GOVERNMENT
dc.subjectLICENSES
dc.subjectLOCAL BORROWING
dc.subjectLOCAL COUNCIL
dc.subjectLOCAL DEVELOPMENT
dc.subjectLOCAL GOODS
dc.subjectLOCAL GOVERNMENT
dc.subjectLOCAL GOVERNMENT BORROWING
dc.subjectLOCAL GOVERNMENT OFFICIALS
dc.subjectLOCAL GOVERNMENT REVENUE
dc.subjectLOCAL GOVERNMENT SERVICES
dc.subjectLOCAL GOVERNMENT SYSTEM
dc.subjectLOCAL GOVERNMENTS
dc.subjectLOCAL OFFICIALS
dc.subjectLOCAL POLITICIANS
dc.subjectLOCAL PUBLIC GOODS
dc.subjectLOCAL REVENUE
dc.subjectMACROECONOMIC STABILIZATION
dc.subjectMAYOR
dc.subjectMORAL HAZARD
dc.subjectMUNICIPALITIES
dc.subjectPERFORMANCE AUDIT
dc.subjectPERFORMANCE MEASURES
dc.subjectPOLITICIANS
dc.subjectPOVERTY ASSESSMENT
dc.subjectPOVERTY REDUCING
dc.subjectPOVERTY REDUCTION
dc.subjectPROGRAMS
dc.subjectPROPERTY TAX
dc.subjectPROPERTY TAXES
dc.subjectPROVINCE
dc.subjectPROVINCIAL EDUCATION
dc.subjectPROVINCIAL FINANCE
dc.subjectPROVINCIAL GOVERNMENT
dc.subjectPUBLIC
dc.subjectPUBLIC ACCOUNTABILITY
dc.subjectPUBLIC AGENCIES
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE TRACKING
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FINANCE MANAGEMENT
dc.subjectPUBLIC FINANCIAL ACCOUNTABILITY
dc.subjectPUBLIC FINANCIAL MANAGEMENT
dc.subjectPUBLIC FINANCIAL MANAGEMENT SYSTEM
dc.subjectPUBLIC HEALTH
dc.subjectPUBLIC INVESTMENT
dc.subjectPUBLIC INVOLVEMENT
dc.subjectPUBLIC OFFICIALS
dc.subjectPUBLIC POLICY
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR BORROWING
dc.subjectRECURRENT EXPENDITURE
dc.subjectREFORM PROGRAM
dc.subjectREGIONAL GOVERNMENT
dc.subjectREVENUE ASSIGNMENT
dc.subjectREVENUE AUTONOMY
dc.subjectROADS
dc.subjectSERVICE DELIVERY
dc.subjectSOCIAL DEVELOPMENT
dc.subjectSOCIAL INFRASTRUCTURE
dc.subjectSOCIAL SERVICES
dc.subjectSOCIAL WELFARE
dc.subjectSUBNATIONAL
dc.subjectTAX
dc.subjectTAX BASE
dc.subjectTAX COLLECTION
dc.subjectTAX LAWS
dc.subjectTAX RATE
dc.subjectTAX REVENUE
dc.subjectTRANSFER SYSTEM
dc.subjectTRANSPARENCY
dc.subjectUNCERTAINTY
dc.subjectUNCONDITIONAL BLOCK GRANT
dc.subjectURBAN TRANSPORTATION
dc.subjectVILLAGE
dc.subjectVILLAGES
dc.titleHow to Note : A Framework for the Assessment of Fiscal Decentralization Systemen
dspace.entity.typePublication
okr.doctypePublications & Research::Brief
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/2010/02/12323110/note-framework-assessment-fiscal-decentralization-system
okr.globalpracticeMacroeconomics and Fiscal Management
okr.globalpracticeFinance and Markets
okr.globalpracticeGovernance
okr.guid316601468337152397
okr.identifier.externaldocumentum000333038_20100526032438
okr.identifier.internaldocumentum12323110
okr.identifier.report54684
okr.language.supporteden
okr.pdfurlhttp://www-wds.worldbank.org/external/default/WDSContentServer/WDSP/IB/2010/05/26/000333038_20100526032438/Rendered/PDF/546840BRI0SDN011PUBLIC10how0to0note.pdfen
okr.topicPublic Sector Economics
okr.topicMacroeconomics and Economic Growth::Subnational Economic Development
okr.topicFinance and Financial Sector Development::Debt Markets
okr.topicPublic Sector Expenditure Policy
okr.topicIntergovernmental Fiscal Relations and Local Finance Management
okr.topicPublic Sector Development
okr.unitSocial Development Department (SDV)
okr.volume1 of 1
relation.isAuthorOfPublicationed745e4d-22ed-5d8a-a56d-66c5781f20b1
relation.isAuthorOfPublication19f3f808-ef12-5114-8262-09c9002eeae7
relation.isAuthorOfPublication.latestForDiscoveryed745e4d-22ed-5d8a-a56d-66c5781f20b1
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