Brhane, MeskeremGarzón, HernandoLkhagvadorj, Ariunaa2014-02-032014-02-032013https://hdl.handle.net/10986/16795Ulaanbaatar's (UB) population has swollen from half a million in 2001 to approximately 1.2 million in 2011, accounting for over 40 percent of the country's population. This trend is likely to continue as economic growth is increasingly concentrated in UB. With its growing population and concerns in rising inequality, the city is facing increasing pressure to maintain and expand service provision (especially infrastructure). The local tax on wages is expected to continue to provide substantial revenues to the UB government, which will assist the growing demand for services. Additionally, a new 'capital city tax' is expected to come into effect in 2013. The decision of the central government (CG) to pursue further decentralization gives greater leadership to the UB government and its districts. It also provides local broader decision-making authority as well as opportunity for citizen's participation and for the improvement of governance and transparency. Therefore, a key challenge for UB and its districts is ensuring that the local fiscal system is sound and ready to handle a greater volume of revenues to achieve sustainable and inclusive growth. The city also needs to develop a robust and transparent fiscal management system if it is to make an effective use of new revenue sources. The main objective of this study is to understand the inner workings of the municipal finance system in Ulaanbaatar and its districts.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTINGACCOUNTING SYSTEMSADBADMINISTRATIVE COSTSAFFORDABILITYAPPROPRIATIONSASSET SALESAUDITINGBANK OFFICEBONDSBORROWINGBUDGET CYCLEBUDGET EXECUTIONBUDGET EXPENDITUREBUDGET FORMULATIONBUDGET MONITORINGBUDGET PROCESSBUDGET SURPLUSBUDGET SURPLUSESBUDGETINGBUSINESS PLANSCAPITAL BUDGETSCAPITAL EXPENDITURECAPITAL EXPENDITURESCAPITAL GRANTSCAPITAL INVESTMENTCAPITAL INVESTMENTSCASH FLOWSCENTRAL BUDGETCENTRAL GOVERNMENTCENTRAL HEATINGCITIZEN PARTICIPATIONCITY COUNCILCITY SERVICESCOMPETITIVE BIDDINGCONSOLIDATIONCREDITSCURRENCYCURRENT EXPENDITURESDEBTSDECENTRALIZATIONDEFICITSDEVOLUTIONDISTRICTDISTRICT ASSEMBLIESDISTRICT BUDGETDISTRICT COUNCILSDISTRICT GOVERNORDISTRICT GOVERNORSDISTRICT LEVELDISTRICT LEVELSDISTRICT-LEVELDISTRICTSECONOMIC EFFICIENCYECONOMIC GROWTHECONOMIC REFORMSEFFICIENT USEELECTRICITYEMPLOYMENTEMPLOYMENT OPPORTUNITIESENVIRONMENTAL PROTECTIONEXCISE TAXESEXPENDITUREEXPENDITURE ASSIGNMENTEXPENDITURE BUDGETEXPENDITURE EFFICIENCYEXPENDITURE EXECUTIONEXPENDITURE RESPONSIBILITIESEXPENDITURESEXTERNALITIESFEDERAL SYSTEMSFINANCESFINANCIAL ACCOUNTABILITYFINANCIAL MANAGEMENTFINANCIAL PERFORMANCEFINANCIAL PLANNINGFINANCIAL REPORTINGFINANCIAL RESOURCESFINANCIAL STATEMENTSFISCAL ADMINISTRATIONFISCAL CAPACITYFISCAL DISCIPLINEFISCAL FRAMEWORKFISCAL GAPSFISCAL MANAGEMENTFISCAL REFORMSFISCAL RESOURCESFIXED ASSETSFOREIGN INVESTMENTFOREIGN LOANGARBAGE COLLECTIONGOVERNMENT BUDGETGOVERNMENT REVENUESGOVERNORGOVERNORSGROSS DOMESTIC PRODUCTHOLDINGHOUSINGIMMOVABLE PROPERTYINCOME TAXINEQUALITYINFLATIONINFLATION RATEINFORMATION TECHNOLOGYINFRASTRUCTURE INVESTMENTINTERGOVERNMENTAL FISCAL RELATIONSINTERGOVERNMENTAL FISCAL SYSTEMSINTERGOVERNMENTAL FISCAL TRANSFERSINTERNATIONAL BANKINTERNATIONAL STANDARDSINVESTMENT DECISIONINVESTMENT PLANINVESTMENT PROJECTSJOB CREATIONKEY CHALLENGELAND USELEGAL AUTHORITYLEGAL FRAMEWORKLEGISLATIONLEVEL OF GOVERNMENTLEVYLICENSESLOCAL EXPENDITURELOCAL EXPENDITURESLOCAL FINANCELOCAL GOVERNMENTLOCAL GOVERNMENTSLOCAL REVENUELOCAL REVENUE SOURCESLOCAL TAXESLOTTERYMARKET ECONOMYMAYORMEDIUM-TERM FISCALMINISTRY OF FINANCEMUNICIPAL EXPENDITUREMUNICIPAL FINANCEMUNICIPAL SERVICESMUNICIPALITYNATURAL RESOURCESNET CURRENT REVENUESOPERATING EXPENDITURESPENALTIESPERSONAL INCOMEPERSONAL INCOME TAXESPHYSICAL ASSETSPOLICY PLANNINGPORTFOLIOPOSITIVE EXTERNALITIESPRIVATIZATIONPRODUCTIVITYPROPERTY TAXESPROVINCESPROVISIONSPUBLICPUBLIC FINANCEPUBLIC GOODSPUBLIC INFRASTRUCTUREPUBLIC INSTITUTIONSPUBLIC INVESTMENTPUBLIC INVESTMENT PROGRAMSPUBLIC SECTORPUBLIC SECTOR MANAGEMENTPUBLIC SERVICESPUBLIC WORKSPURCHASING POWERRECEIPTSREGULATORY FRAMEWORKREVENUE ASSIGNMENTREVENUE ASSIGNMENTSREVENUE AUTHORITYREVENUE AUTONOMYREVENUE BUDGETREVENUE COLLECTIONREVENUE COLLECTIONSREVENUE GROWTHREVENUE MANAGEMENTREVENUE MOBILIZATIONREVENUE PER CAPITAREVENUE SHARINGREVENUE SOURCEREVENUE SOURCESREVENUE STRUCTUREROADSSALES TAXESSAVINGSSEWAGESOCIAL SERVICESSOCIAL WELFARESOLID WASTE COLLECTIONSTAMP DUTIESSTAMP DUTYSTATE BUDGETSTOCKSSUBNATIONALSUBNATIONAL GOVERNMENTSTAXTAX ADMINISTRATIONTAX BASETAX BASESTAX CODETAX EFFORTTAX LAWTAX LAWSTAX OFFICESTAX RATETAX RATESTAX REVENUETAX REVENUESTAXATIONTAXES ON PROPERTYTAXPAYERSTECHNICAL ASSISTANCETECHNICAL SUPPORTTRANSITION ECONOMIESTRANSPARENCYTREASURYURBAN DEVELOPMENTURBAN INFRASTRUCTUREURBANIZATIONUSER CHARGESUSER FEEUSER FEESVEHICLE TAXESWAGE TAXESWAGESWATER SUPPLYWorld Bank10.1596/16795