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  • OECD  (2)
  • Edward Elgar Publishing
  • Paris : OECD Publishing and OECD Development Centre  (2)
  • Dezentralisation  (2)
  • Economics  (2)
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing and OECD Development Centre
    ISBN: 9789264172821
    Language: English
    Pages: Online-Ressource (248 p.) , ill.
    Series Statement: Development Centre Seminars
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La décentralisation budgétaire dans les économies émergentes ; Problèmes de gestion des affaires publiques
    Parallel Title: Parallelausg. La décentralisation budgétaire dans les économies émergentes : Problèmes de gestion des affaires publiques
    DDC: 330
    RVK:
    Keywords: Taxation ; Development ; Finanzwirtschaft ; Dezentralisation
    Abstract: 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.
    Library Location Call Number Volume/Issue/Year Availability
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing and OECD Development Centre
    ISBN: 9789264162501
    Language: English
    Pages: Online-Ressource (220 p.) , ill.
    Series Statement: Development Centre Seminars
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Démocratie, décentralisation et déficits budgétaires en Amérique latine
    Parallel Title: Druckausg. Democracy, decentralisation and deficits in Latin America
    DDC: 330
    RVK:
    RVK:
    Keywords: Dezentralisierung ; Finanzausgleich ; Demokratie ; Lateinamerika ; Development ; Konferenzschrift 1997 ; Lateinamerika ; Finanzpolitik ; Dezentralisation
    Abstract: What is the impact of political decentralisation in Latin America? This book considers the problems raised by political decentralisation in the region and identifies the challenges ahead. Political decentralisation tends to devolve a certain amount of financial responsibility to the sub-national levels of government, hence potentially destabilising centrally established fiscal and budgetary targets. The question is, thus, a particularly timely one which seeks to reconcile enhanced democratisation with the fiscal rigour demanded by the international marketplace. This book brings together papers presented at the eighth annual meeting of the "International Forum on Latin American Perspectives", sponsored jointly by the OECD Development Centre and the Inter-American Development Bank. The analyses of economic experts are confronted with the real-life experiences of practitioners from a number of Latin American countries, providing the reader with a stimulating exposé of the risks and benefits to economic development of the new decentralising trend. Of particular interest are the so-called "ten commandments" suggested by Ricardo Hausmann as a set of rules which should govern fiscal management in decentralised democracies. Discussion of these and other propositions makes for a lively, yet soundly based contribution to this very important debate.
    Note: Franz. Ausg. u.d.T.: Démocratie, décentralisation et déficits budgétaires en Amérique latine
    Library Location Call Number Volume/Issue/Year Availability
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