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25 Bulgaria »
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
Bulgaria’s prereform economy, roughly before 1991, was a highly centralized state, similar to most countries of the former Soviet Union. With the radical liberalization and stabilization program adopted in F...
Governance, Corruption, and Economic Performance »
Series: Books
Author(s): Sanjeev Gupta , and George Abed
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 24 September 2002
DOI: http://dx.doi.org/10.5089/9781589061163.071
ISBN: 9781589061163
Keywords: decentralization, military spending, military, tax revenue, government expenditure
This volume presents 18 recent IMF research studies on the causes and consequences of corruption, as well as how it can most effectively be combated to improve governance, increase economic growth, and reduce pover...
Fiscal Federalism in Theory and Practice »
Series: Books
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 10 September 1997
DOI: http://dx.doi.org/10.5089/9781557756633.071
ISBN: 9781557756633
Keywords: tax administration, taxation, intergovernmental fiscal relations, tax revenue, local governments
Over the past few decades, a clear trend has emerged worldwide toward the devolution of spending and, to a lesser extent, revenue-raising responsibilities to state and local levels of government. One view is that t...
18 Corruption, Structural Reforms, and Economic Performance in the Transition Economies »
Source: Governance, Corruption, and Economic Performance
Series: Books
Author(s): Sanjeev Gupta , and George Abed
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 24 September 2002
ISBN: 9781589061163
Keywords: decentralization, military spending, military, tax revenue, government expenditure
Cross-country empirical work has confirmed the negative impact of corruption on growth and productivity, but it is of little use in designing anticorruption strategies....
7 Control of Subnational Government Borrowing »
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
In the last two decades, public sector debt has shown a rising trend in relation to GDP in a wide range of countries, both federal and unitary. These increases have reflected high levels of real interest rat...
19 Improving Governance and Fighting Corruption in the Baltic and CIS Countries: The Role of the IMF »
Source: Governance, Corruption, and Economic Performance
Series: Books
Author(s): Sanjeev Gupta , and George Abed
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 24 September 2002
ISBN: 9781589061163
Keywords: decentralization, military spending, military, tax revenue, government expenditure
I. Introduction Among all the transition economies, perhaps nowhere has the need to improve governance and reduce corruption been more evident than in the 15 independent states that...
5 Tax Administration »
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
In many developing countries efficient or equitable tax policies may fail because the tax administration is not able to implement these policies (Casanegra de Jantscher, 1986). Consideration of the tax admin...
12 Corruption and Military Spending »
Source: Governance, Corruption, and Economic Performance
Series: Books
Author(s): Sanjeev Gupta , and George Abed
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 24 September 2002
ISBN: 9781589061163
Keywords: decentralization, military spending, military, tax revenue, government expenditure
1. Introduction In recent years, increasing attention has been devoted to understanding the reasons for, and economic consequences of, corruption. The existing literature can be divi...
13 Fiscal Decentralization and Governance: A Cross-Country Analysis »
Source: Governance, Corruption, and Economic Performance
Series: Books
Author(s): Sanjeev Gupta , and George Abed
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 24 September 2002
ISBN: 9781589061163
Keywords: decentralization, military spending, military, tax revenue, government expenditure
I. Introduction Strengthening governance—the institutions by which a country exercises authority and manages its public resources—has been a key objective of most economic reform pro...
2 Corruption Around the World: Causes, Consequences, Scope, and Cures »
Source: Governance, Corruption, and Economic Performance
Series: Books
Author(s): Sanjeev Gupta , and George Abed
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 24 September 2002
ISBN: 9781589061163
Keywords: decentralization, military spending, military, tax revenue, government expenditure
I. The Growth of Corruption In recent years, and especially in the 1990s, a phenomenon broadly referred to as corruption has attracted a great deal of attention. In countries develop...