Dillinger, William2012-05-312012-05-312007978-0-8213-7147-1https://hdl.handle.net/10986/6780Subnational governments are an important part of the public sector in the EU8 countries. They provide basic public services in both the social sectors (education, health, and social assistance) and in infrastructure (water supply, sewerage and transport). They account for about one-quarter of government spending. This paper includes the following headings: introduction; evaluation criteria; the system ex ante; political and organizational reforms; assignment of functions; revenues; debt controls; directions for further reform; and conclusions.en-USCC BY 3.0 IGOACCOUNTABILITYACCOUNTINGADMINISTRATIVE STRUCTUREALLOCATIONBASELINE SCENARIOBENEFICIARIESBUDGET CONSTRAINTSBUDGET FRAMEWORKCAPITAL EXPENDITURESCAPITAL PROJECTSCENTRAL BANKCIVIL SERVICECIVIL SERVICE AGENCYCOMPOSITION OF PUBLIC SPENDINGCORPORATE INCOME TAXECONOMIC CLASSIFICATIONEDUCATION PERFORMANCEEDUCATION SPENDINGEDUCATION SYSTEMEDUCATIONAL GOVERNMENT FINANCEGOVERNMENT FINANCE STATISTICSGOVERNMENT PRIORITIESGOVERNMENT REVENUESGOVERNMENT SPENDINGGROSS DOMESTIC PRODUCTWorld Bank10.1596/978-0-8213-7147-3