The reform of intergovernmental fiscal relations in developing and emerging market economies

Abstract

Papers in the Policy and Research Series present results of policy analysis and research to encourage discussion and comments. To disseminate the findings with the least possible delay, the text has not been edited as would be appropriate to more formal publications, and the World Bank accepts no responsibility for errors. Citation and the use of such a paper should take account of its provisional character. The findings, interpretations, and conclusions expressed in this paper are entirely those of the author (s) and should not be attributed in any manner to the World Bank, to its affiliated organizations, or to members of its Board of Executive Directors or the countries they represent.

Intergovernmental Fiscal Transfers: International Lessons for Developing Countries

“…19. Shah (1994) emphasizes the desirability of ''output accountability'' in terms of performance while Bird (1993) places more emphasis on ''input accountability'' in terms of expenditure. Actually, both forms of accountability seem necessary and desirable in most countries, but further discussion would lead us too far astray at this point.…”

“…Since many of the questions discussed here are far from settled in the literature, readers may also wish to consult two other recent--and very different--discussions of the role and design of transfers in developed countries: Carlsen (1998) and Duncombe and Yinger (1998). The examples used in the paper are for the most part taken from earlier reviews of transfer systems in various countries, both developed and developing--for example, Bird (1986), Shah (1994), Bird, Ebel, and Wallich (1995), Ahmad (1996), Ter-Minassian (1997), and Bird and Vaillancourt (1998)--and may not reflect the current situation in the countries mentioned.…”

Comparative approach to the tax security assessment

“…Methodological and practical issues of tax policy and tax security of the state were developed in the works of R. A. Musgrave (2009) [8], A. Shah (1994) [9], E. V. Balatskiy (2003) [10], L. I. Goncharenko (2011) [11], I.…”

Budgetary reforms in oecd member countries

“…Between 1980 and 1987 the FG collected between 53.5 and 5 8 .7 % of total government revenue, it had the income, value added, international trade, payroll, financial operations and natural resources tax bases, while the SG had inheritance, supplementary capital gains and motor vehicles.23 In 1988, this situation changed with the new Constitution, it is expected that the revenue share of the federal government decreases to 3 6 .5 % , as SGs collect value added taxes. However SG tax bases are not flexible enough to face a contingency as the state bank 2lBom fim and Shah (1994) mention that lending to the SG represented 7 5 % of total state bank loans between 1983 and 1987. 22a s reckoned by the Chief of the Economics Division of the Central Bank (Alves, 1987 …”