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Albania

Albania »

Source: Albania : Poverty Reduction Strategy Paper-National Strategy for Development and Integration

Volume/Issue: 2008/269

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 August 2008

ISBN: 9781451800937

Keywords: local government, budget, article, public administration, revenues

This paper focuses on the Poverty Reduction Strategy Paper-National Strategy for Development and Integration (PRSP-NSDI) for Albania. The paper provides an overview of the key challenges facing the country. It pres...

16 Argentina

16 Argentina »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Argentina is a large and decentralized country with significant constitutional powers bestowed to the provincial level of government. As defined in Article 1 of its National Constitution, there are three mai...

2 Assigning Expenditure Responsibilities

2 Assigning Expenditure Responsibilities »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Economic theory offers limited guidance for assigning expenditure responsibilities among different levels of government. At the micro level, the benefit principle suggests that a given service should be prov...

8 Australia

8 Australia »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

The Australian federation is distinguished by a large vertical imbalance between revenue and expenditure assignments at the national and subnational level. The central government raises about 70 percent of t...

Belgium: Selected Issues

Belgium: Selected Issues »

Source: Belgium : Selected Issues

Volume/Issue: 2003/50

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 March 2003

ISBN: 9781451803181

Keywords: local governments, revenues, debt, fiscal decentralization, budget

This Selected Issues paper analyzes fiscal devolution in Belgium. It examines long-term fiscal strategies for meeting the fiscal burden of population aging. The paper presents estimates of the fiscal costs of popul...

Belgium: Selected Issues

Belgium: Selected Issues »

Source: Belgium : Selected Issues

Volume/Issue: 2003/50

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 March 2003

ISBN: 9781451803181

Keywords: local governments, revenues, debt, fiscal decentralization, budget

This Selected Issues paper analyzes fiscal devolution in Belgium. It examines long-term fiscal strategies for meeting the fiscal burden of population aging. The paper presents estimates of the fiscal costs of popul...

Belgium: Selected Issues

Belgium: Selected Issues »

Source: Belgium : Selected Issues

Volume/Issue: 2003/50

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 March 2003

ISBN: 9781451803181

Keywords: local governments, revenues, debt, fiscal decentralization, budget

This Selected Issues paper analyzes fiscal devolution in Belgium. It examines long-term fiscal strategies for meeting the fiscal burden of population aging. The paper presents estimates of the fiscal costs of popul...

17 Bolivia

17 Bolivia »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

As previous chapters have related, the major objective of recent reforms of intergovernmental financial relations in countries around the world has been the decentralization of government operations from the...

18 Brazil

18 Brazil »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

The history of intergovernmental fiscal relations in Brazil has been characterized by alternating phases of decentralization and recentralization. The period of the dictatorship, from the mid-1960s to the mi...

6 Budgetary and Financial Management

6 Budgetary and Financial Management »

Source: Fiscal Federalism in Theory and Practice

Series: Books

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 September 1997

ISBN: 9781557756633

Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments

Whether in a federation or in a unitary state, lower-tier governments play an important role in delivering public policies and services. Their provision of services has an economic impact on overall activity...