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Author: Bosire Nyamori
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 58
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Book Description
Author: Bosire Nyamori
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 58
Get Book Here
Book Description
Author: Jens Kromann Kristensen
Publisher: World Bank Publications
ISBN: 146481466X
Category : Business & Economics
Languages : en
Pages : 168
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Book Description
This project, based on the Public Expenditure and Financial Accountability (PEFA) data set, researched how PEFA can be used to shape policy development in public financial management (PFM) and other major relevant policy areas such as anticorruption, revenue mobilization, political economy analysis, and fragile states. The report explores what shapes the PFM system in low- and middle-income countries by examining the relationship between political institutions and the quality of the PFM system. Although the report finds some evidence that multiple political parties in control of the legislature is associated with better PFM performance, the report finds the need to further refine and test the theories on the relationship between political institutions and PFM. The report addresses the question of the outcomes of PFM systems, distinguishing between fragile and nonfragile states. It finds that better PFM performance is associated with more reliable budgets in terms of expenditure composition in fragile states, but not aggregate budget credibility. Moreover, in contrast to existing studies, it finds no evidence that PFM quality matters for deficit and debt ratios, irrespective of whether a country is fragile or not. The report also explores the relationship between perceptions of corruption and PFM performance. It finds strong evidence of a relationship between better PFM performance and improvements in perceptions of corruption. It also finds that PFM reforms associated with better controls have a stronger relationship with improvements in perceptions of corruption compared to PFM reforms associated with more transparency. The last chapter looks at the relationship between PEFA indicators for revenue administration and domestic resource mobilization. It focuses on the credible use of penalties for noncompliance as a proxy for the type of political commitment required to improve tax performance. The analysis shows that countries that credibly enforce penalties for noncompliance collect more taxes on average.
Author: Mr.Jack Diamond
Publisher: International Monetary Fund
ISBN: 9781557757876
Category : Business & Economics
Languages : en
Pages : 84
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Book Description
Traditionally, economics training in public finances has focused more on tax than public expenditure issues, and within expenditure, more on policy considerations than the more mundane matters of public expenditure management. For many years, the IMF's Public Expenditure Management Division has answered specific questions raised by fiscal economists on such missions. Based on this experience, these guidelines arose from the need to provide a general overview of the principles and practices observed in three key aspects of public expenditure management: budget preparation, budget execution, and cash planning. For each aspect of public expenditure management, the guidelines identify separately the differing practices in four groups of countries - the francophone systems, the Commonwealth systems, Latin America, and those in the transition economies. Edited by Barry H. Potter and Jack Diamond, this publication is intended for a general fiscal, or a general budget, advisor interested in the macroeconomic dimension of public expenditure management.
Author: Albert K. Mwenda
Publisher:
ISBN:
Category : Budget
Languages : en
Pages : 108
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Book Description
Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1498312748
Category : Business & Economics
Languages : en
Pages : 76
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Book Description
This Fiscal Transparency Evaluation report highlights that Uzbekistan is embarking on a comprehensive reform program to strengthen public financial management and fiscal transparency. Wide-ranging reforms to improve the coverage, reliability, quality, and accessibility of fiscal reports are being developed and implemented, and some good progress already made. This assessment of fiscal transparency practices has been undertaken to support the government’s efforts to increase transparency by identifying priority areas for reform. An evaluation of practices against the IMF’s Fiscal Transparency Code (the Code) finds that tangible gains have been made over 2017 and 2018. In several areas where Uzbekistan’s practices do not currently meet the basic standard required under the Code, quick progress can be made. The report also provides a more detailed evaluation of Uzbekistan’s fiscal transparency practices and recommended reform priorities. Strengthening legislative oversight of the state budget with a view to reducing the extent to which in-year changes can be made to aggregate expenditures without prior parliamentary approval.
Author: Richard Allen
Publisher: World Bank Publications
ISBN: 9780821355992
Category : Business & Economics
Languages : en
Pages : 166
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Book Description
This study compares the various instruments and approaches used by the World Bank, the European Commission, the International Monetary Fund, the Strategic Partnership for Africa and several bilateral donor agencies to assess and reform public expenditure management systems in developing and transitional countries. It identifies weaknesses in the current system and recommends a new medium-term, country-led, multidonor approach which is focused on better budgetary management supplemented by donor aid funds, as a key mechanism to reduce poverty and attain other policy goals.
Author: Anwar Shah
Publisher: World Bank Publications
ISBN: 0821369245
Category : Business & Economics
Languages : en
Pages : 300
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Book Description
This book provides rigorous and provocative understanding of the art and practice of participatory budgeting for those interested in strengthening inclusive and accountable governance.
Author: Alta Fölscher
Publisher: Idasa
ISBN:
Category : Medical
Languages : en
Pages : 332
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Book Description
In the concluding decade of the 20th century Ghana, Kenya, Nigeria, South Africa and Zambia all underwent democratic or constitutional renewal, raising expectations of increased transparency, accountability and participation in public budgeting, stepping stones towards reduced corruption and improved spending outcomes. This book assesses the progress made against a systematic framework of internationally accepted standards. Each of the country chapters looks at transparency through the eyes of the ordinary citizen and the legislatures and asks what information they would need to assess the link between policy priorities, spending and services. Therefore while the study poses the standard codified questions on the availability, accuracy, timeliness and usefulness of information, it asks them with one yardstick in mind: is the information adequate to enable meaningful participation of citizens. In addition it asks a series of questions about participation itself. The assessments were done by in-country non-governmental organisations over a two-year period and as such offer a rich understanding of the technical and political obstacles to open management of the public purse.These and other cross-country implications of the study are captured in a synthesis chapter.
Author:
Publisher: World Bank Publications
ISBN: 9780821328040
Category : Business & Economics
Languages : en
Pages : 90
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Book Description
Policy dialogue on governance.
Author: Global Campaign on Urban Governance
Publisher: UN-HABITAT
ISBN: 9211316995
Category : Local budgets
Languages : en
Pages : 46
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Book Description
