This Technical Assistance report proposes a roadmap for completing the process of drafting and adopting an Integrated Legal Framework for Public Financial Management (PFM) in Zambia. The legal framework for PFM in Zambia is fragmented, and much of it is outdated. The government has prioritized a revision of the existing legal framework for PFM and national development planning. This revision will permit a range of important PFM reforms that are ongoing or planned to be incorporated within the legal framework. An updated legal framework would also permit other important improvements in current practices to be incorporated.
This technical note focuses on the concept of autonomy and describes why it is important in public administration. There has been a tendency for governments to increase the autonomy of their departments and agencies. The basic principle is that such autonomy can lead to better performance by removing impediments to effective and efficient management while maintaining appropriate accountability and transparency. This note explains how autonomy is relevant for revenue administration and what is the range of autonomy currently practiced. The paper also describes key measures of autonomy in revenue administration.