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28 Russian Federation

28 Russian Federation »

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 Russian Federation has a system of fiscal federalism that has been undergoing rapid and substantial changes since it became a sovereign country at the end of 1991. Centrifugal forces have played an impor...

Kyrgyz Republic

Kyrgyz Republic »

Source: Kyrgyz Republic : Poverty Reduction Strategy Paper: Country Development Strategy (2007: 2010)

Volume/Issue: 2007/193

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 08 June 2007

ISBN: 9781451821536

Keywords: tourist, public administration, ministry of finance, ministry of education, vocational education

This paper analyzes progress on the Poverty Reduction Strategy Paper-Country Development Strategy (PRSP-CDS) in the Kyrgyz Republic for 2007-10. The CDS is the most important concept paper that outlines midterm vis...

VII Privatization and State Enterprise Reform

VII Privatization and State Enterprise Reform »

Source: The Lao People's Democratic Republic : Systemic Transformation and Adjustment

Series: Occasional Papers

Author(s): Ichiro Otani , and Chi Pham

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 28 May 1996

ISBN: 9781557755605

Keywords: banking, exchange rate, foreign exchange, privatization, foreign investment

In the late 1980s, the Government, responding to increasing concerns about the weak performance of the state-owned enterprises, began to formulate a strategy for privatization and state enterprise reform. At...

3 Managing Fiscal Stress

3 Managing Fiscal Stress »

Source: Public Expenditure Management

Series: Books

Author(s): A. Premchand

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 March 1993

ISBN: 9781557753236

Keywords: expenditure, expenditure management, expenditures, ministry of finance, public expenditure

The phrase “economic management” might be a contradiction in terms—an oxymoron like the “crisis management”…. DENIS HEALEY, The Time of My Life...

7 Control of Subnational Government Borrowing

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...

3 Tax Assignment

3 Tax Assignment »

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

A key issue in the literature on fiscal federalism is the question of how subnational authorities might best be financed. This complex issue has no easy solutions, given the wide variety of systems actually...

4 Intergovernmental Transfers

4 Intergovernmental Transfers »

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 revenue and expenditure assignments discussed in the preceding chapters normally give rise to vertical and horizontal imbalances within a nation’s intergovernmental finances. A vertical imbalance occurs...

1 Intergovernmental Fiscal Relations in a Macroeconomic Perspective: An Overview

1 Intergovernmental Fiscal Relations in a Macroeconomic Perspective: An Overview »

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

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 subnational levels of government (state and local)...

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...

7 Strengthening Global Checks and Balances

7 Strengthening Global Checks and Balances »

Source: Global Monitoring Report, 2006 : Strengthening Mutual Accountability: Aid, Trade, and Governance

Series: Other Official Rpts and Docs

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 May 2006

ISBN: 9780821364772

Keywords: debt, anticorruption, budget management, primary education

The worldwide scale of embezzled funds and corruption proceeds is difficult to judge. One estimate puts it at a staggering $1 trillion a year (Kaufmann 2005). Nigeria’s President Abacha embezzled between $2...