Intergovernmental Fiscal Relations: Questions of Accountability and Autonomy by Linda Gonçalves VeigaIntergovernmental Fiscal Relations: Questions of Accountability and Autonomy by Linda Gonçalves Veiga

Intergovernmental Fiscal Relations: Questions of Accountability and Autonomy

byLinda Gonçalves Veiga, Mathew Kurian, Reza Ardakanian

Paperback | August 29, 2014

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This book examines and analyzes issues related to public finance in subnational governments, along with a discussion of case studies on decentralization. Most of the analysis applies to all public goods and services provided by subnational governments, with some placed on the role of subnational governments in the management of environmental resources, notably water and waste

Coverage includes optimal arrangements for sharing fiscal responsibilities among different levels of government, the potential impact of decentralization on the quality of public goods delivery, local governments' expenditure and revenue choices, and the effect of decentralization on accountability, governance and policy outcomes. The scope of discussion extends to both public finance theory and applied policy debates.

The first chapter, on trends in financing of public services, opens with an explanation of the how and why of government intervention in the economy, the nature and purposes of transfers between and among governments and trends in decentralization. Case studies examine the impact of decentralization in such areas as service delivery, water and sanitation, education and health, and on poverty and income inequality.

Chapter 2 examines public budgets: governance structures, norms and organizational practices, building up understanding of budgets, budget cycles, fiscal revenues from fees and taxes, expenses, debt and political economy issues, rules mandating balanced budgets in government and more.

Chapter 3 discusses issues of accountability and policy outcomes, offering important lessons from recent international experience, including ways to strengthen political, administrative and financial accountability. The concluding chapter recounts lessons from recent international experience and surveys implications for the nexus approach to management of environmental resources.

The information, analysis and expert advice presented here is particularly relevant for developing and emerging countries, where well designed decentralization reforms have a higher potential to improve efficiency in the provision of public services, and to enhance the development of integrated and sustainable strategies for the use of water, soil and waste resources and applications that advance the nexus approach.

Prof. Dr. Reza Ardakanian is the Founding Director of United Nations University Institute for Integrated Management of Material Fluxes and of Resources (UNU-FLORES). He served as Director of the UN-Water Decade Programme on Capacity Development hosted by UNU (2007-2015) and as Vice-Rector of UNU in Europe, ad interim (2009-2011). He sa...
Title:Intergovernmental Fiscal Relations: Questions of Accountability and AutonomyFormat:PaperbackDimensions:69 pagesPublished:August 29, 2014Publisher:Springer-Verlag/Sci-Tech/TradeLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:3319062956

ISBN - 13:9783319062952

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Table of Contents

PART I: Trends in Financing of Public Services


1. Government Intervention in the Economy

1.1. Why Should the Government Intervene in the Economy?

1.2. The Size and Growth of Government


2. Multi-Level System of Government

2.1. Government Architectures

2.2. The Assignment of Functions Among Levels of Government

2.3. Efficiency and Equity Issues with Mobile Resources

2.4. Intergovernmental Fiscal Transfers

2.4.1. Purposes of Transfers

2.4.2. Types of Transfers

2.4.3. Transfer System Designs

2.4.4. Political Economy Issues


3. Worldwide Trends in Decentralization

3.1. Global Picture

3.1.1. Decentralization Around the World

3.1.2. Decentralization By Functions

3.2. Case Studies of the Impact of Decentralization On the Quality of Service Delivery

3.2.1. Water and Sanitation

3.2.2. Education and Health

3.2.4. Poverty, Income Inequality and Regional Disparities

3.2.6. Economic Growth


PART II: Public Budgets: Governance Structures, Norms and Organizational Practices

Budget Basics


1.1 What is a Budget?

1.2 Budget Cycle

1.3 Other Issues On Budgeting


2. Expenditure Responsibilities

2.1 Defining Expenditure Needs and Costs

2.2 Approaches To Estimating Costs

2.3 Participatory Budgeting


3. Subnational Governments' Fiscal Autonomy

3.1 The Property Tax

3.2 Other Tax Revenue

3.3 User Fees


4. Debt

4.1 The Common Pool Problem and Other Political Economy Issues

4.2 Balanced Budget Rules


PART III: Issues of Accountability and Policy Outcomes - Key Lessons From Recent International Experience


1. Accountability, Governance and Public Expenditure Efficiency


2. Decentralization and Local Accountability

2.1 Dimensions of Accountability

2.2 Political and Administrative Accountability

2.3 Financial Accountability

2.4 Trajectories To Good Governance


3. Decentralization and Governance

3.1 Size of Government and Expenditure Composition

3.2 Democratization

3.3 Corruption

3.4 Political Instability


4. Accountability, Governance and Policy Outcomes

4.1 Accountability and Governance Indicators

4.2 Accountability, Governance and Quality of Service Delivery at National and Local Levels

4.3 Lessons From The Recent International Experience