Fiscal Decentralisation in Emerging Economies: Governance Issues
This collection of experiences of fiscal decentralisation across a wide range of OECD-Member and non-member economies reveals lessons which are equally of relevance to both groups of countries. A major finding is that fiscal decentralisation is often confused in the latter group of countries with th...
Gespeichert in:
| Körperschaft: | |
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| Weitere Verfasser: | , |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
1999
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| Schriftenreihe: | Development Centre Seminars
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This collection of experiences of fiscal decentralisation across a wide range of OECD-Member and non-member economies reveals lessons which are equally of relevance to both groups of countries. A major finding is that fiscal decentralisation is often confused in the latter group of countries with the removal of central-government control over subnational finances. This is a mistake; it may lead to fiscal irresponsibility on the part of local authorities, deteriorating fiscal positions at both levels, and high costs due to duplication of fiscal institutions. The book also finds that insufficient attention has been given to local revenue generation, as opposed to intergovernmental transfers.The issue of fiscal decentralisation in emerging economies is particularly important, because it arises, in part, from a desire to enhance democracy and local accountability. However, the devolution of responsibilities must take place in an atmosphere of transparency, where the local expertise exists to manage budgeting. Serious consideration must be given to revenue sourcing and effective expenditure control. Finally, local spending must match available revenues without becoming an additional strain on central government resources. |
| Beschreibung: | 1 Online-Ressource (248 p.) 16 x 23cm. |
| ISBN: | 9789264172821 |
| DOI: | 10.1787/9789264172821-en |
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| indexdate | 2024-11-26T14:56:10Z |
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| isbn | 9789264172821 |
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| spelling | OECD Development Centre GeistigeR SchöpferIn cre Fiscal Decentralisation in Emerging Economies Governance Issues OECD Development Centre ; edited by Luiz, de Mello and Kiichiro, Fukasaku Paris OECD Publishing 1999 1 Online-Ressource (248 p.) 16 x 23cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Development Centre Seminars This collection of experiences of fiscal decentralisation across a wide range of OECD-Member and non-member economies reveals lessons which are equally of relevance to both groups of countries. A major finding is that fiscal decentralisation is often confused in the latter group of countries with the removal of central-government control over subnational finances. This is a mistake; it may lead to fiscal irresponsibility on the part of local authorities, deteriorating fiscal positions at both levels, and high costs due to duplication of fiscal institutions. The book also finds that insufficient attention has been given to local revenue generation, as opposed to intergovernmental transfers.The issue of fiscal decentralisation in emerging economies is particularly important, because it arises, in part, from a desire to enhance democracy and local accountability. However, the devolution of responsibilities must take place in an atmosphere of transparency, where the local expertise exists to manage budgeting. Serious consideration must be given to revenue sourcing and effective expenditure control. Finally, local spending must match available revenues without becoming an additional strain on central government resources. Taxation Development de Mello, Luiz MitwirkendeR ctb Fukasaku, Kiichiro MitwirkendeR ctb Parallele Sprachausgabe Französisch La décentralisation budgétaire dans les économies émergentes : Problèmes de gestion des affaires publiques 9789264272828 FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/9789264172821-en Volltext |
| spellingShingle | Fiscal Decentralisation in Emerging Economies Governance Issues Taxation Development |
| title | Fiscal Decentralisation in Emerging Economies Governance Issues |
| title_auth | Fiscal Decentralisation in Emerging Economies Governance Issues |
| title_exact_search | Fiscal Decentralisation in Emerging Economies Governance Issues |
| title_full | Fiscal Decentralisation in Emerging Economies Governance Issues OECD Development Centre ; edited by Luiz, de Mello and Kiichiro, Fukasaku |
| title_fullStr | Fiscal Decentralisation in Emerging Economies Governance Issues OECD Development Centre ; edited by Luiz, de Mello and Kiichiro, Fukasaku |
| title_full_unstemmed | Fiscal Decentralisation in Emerging Economies Governance Issues OECD Development Centre ; edited by Luiz, de Mello and Kiichiro, Fukasaku |
| title_short | Fiscal Decentralisation in Emerging Economies |
| title_sort | fiscal decentralisation in emerging economies governance issues |
| title_sub | Governance Issues |
| topic | Taxation Development |
| topic_facet | Taxation Development |
| url | https://doi.org/10.1787/9789264172821-en |
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