Republic of Burundi Fiscal Decentralization and Local Governance : Managing Trade-Offs to Promote Sustainable Reforms

Autor: World Bank
Jazyk: angličtina
Rok vydání: 2014
Předmět:
TAX EXEMPTIONS
ELECTED OFFICIALS
CENTRAL GOVERNMENT SUPPORT
POLICY OBJECTIVES
GOVERNMENT AUTHORITIES
UNCERTAINTY
DECISION-MAKING
TAXABLE CAPACITY
ACCOUNTABILITY MECHANISMS
PRESIDENCY
INFLATION
INSTITUTIONAL DEVELOPMENT
PROVINCIAL DEPARTMENTS
BUDGET PREPARATION
EMPLOYMENT
INSTITUTIONAL REFORM
POLICY MAKERS
POLITICAL CONTROL
SOCIAL INFRASTRUCTURE
FISCAL SPACE
NATIONAL LEVEL
LACK OF TRANSPARENCY
REVENUE SHARING
MUNICIPALITIES
INSTITUTIONAL FRAMEWORK
FISCAL DECENTRALIZATION
FISCAL EXPENDITURES
SOCIAL SERVICES
REFORM AGENDA
TRANSPARENCY
REFORM PROCESS
REVENUE COLLECTION
DECONCENTRATION
ETHNIC GROUPS
HUMAN RESOURCE MANAGEMENT
INSTITUTIONAL CAPACITY
PUBLIC SERVICES
TAX COLLECTOR
FINANCING ARRANGEMENTS
MACROECONOMIC CONTEXT
NATIONAL TERRITORY
TAX POLICY
SENATE
SUBNATIONAL AUTHORITIES
LIBERATION
LOCAL TAX
INTERGOVERNMENTAL TRANSFER
DECENTRALIZATION REFORMS
DECENTRALIZATION STRATEGY
NATIONAL BUDGET
PUBLIC EXPENDITURE REVIEW
EFFICIENCY OF SERVICE DELIVERY
COMMUNAL DEVELOPMENT
CAPITAL EXPENDITURES
CONSENSUS
POLITICAL DECENTRALIZATION
COMMUNITY DEVELOPMENT
DEVOLUTION
MINISTRY OF FINANCE
EXTERNAL SHOCKS
CENTRAL GOVERNMENT AGENCIES
FINANCIAL SUSTAINABILITY
CITIZEN PARTICIPATION
POLITICAL REFORMS
CIVIL SOCIETY ORGANIZATIONS
CITIZENS
TAX BASE
GOVERNOR
CONSOLIDATION
GOVERNMENT REVENUES
LEASEHOLDS
LOCAL GOVERNMENT
GOVERNMENT INSTITUTIONS
CIVIL SERVANTS
FINANCIAL VIABILITY
VILLAGES
REGULATORY FRAMEWORK
FINANCIAL SYSTEM
LEGAL PROVISIONS
SUBNATIONAL FINANCE
PUBLIC RESOURCES
COST OF LIVING
PUBLIC HEALTH
BANKS
COMMUNITY DRIVEN DEVELOPMENT
GOOD GOVERNANCE
POLICY RECOMMENDATIONS
EXECUTION
FIXED COSTS
TAX REVENUES
PUBLIC FINANCE
POLICY FRAMEWORK
FINANCIAL RESOURCES
FISCAL SUSTAINABILITY
EQUALIZATION
CENTRAL MINISTRIES
SUBNATIONAL
SUBSIDIARY
NATIONAL PLANNING
POVERTY ALLEVIATION
DECENTRALIZATION PROGRAM
CORRUPTION
POLITICIANS
WATER SUPPLY
LEGISLATIVE PROCESS
LAWS
DECENTRALIZATION PROCESS
STATE RESOURCES
MINISTRY OF INTERIOR
LOCAL TAXES
PUBLIC EXPENDITURE
CENTRAL GOVERNMENT OFFICIALS
DECENTRALIZATION REFORM
ACCOUNTABILITY
TAX SYSTEM
PROVINCE
TAX COMPLIANCE
PUBLIC SERVICE
CENTRAL TRANSFERS
GROSS DOMESTIC PRODUCT
BASIC SERVICES
ALLOCATION
POLICY DOCUMENT
PROVINCES
FINANCIAL IMPLICATIONS
TECHNICAL ASSISTANCE
COUNCILS
MANDATES
PUBLIC REVENUE
POLITICAL CRISIS
DECISION-MAKING PROCESS
NATIONS
POLITICAL POWER
MUNICIPAL LEVEL
CONSTITUTION
FISCAL TRANSFERS
INTERMINISTERIAL COORDINATION
HEALTH OUTCOMES
FISCAL CONSTRAINTS
REPRESENTATIVES
TAX COLLECTION
PROVINCIAL LEVEL
REHABILITATION
DIVISION OF RESPONSIBILITIES
POLITICAL SURVIVAL
PUBLIC AUTHORITIES
BUDGETARY PROCESS
DISTRICT
DEMOCRACY
NATIONAL PRIORITY
NATIONAL ELECTIONS
TAX REVENUE
GOVERNANCE INDICATORS
FISCAL FRAMEWORK
FINANCIAL INCENTIVES
PERFORMANCE EVALUATION
CIVIL SERVICE
VOTING
HEALTH CLINICS
PUBLIC SECTOR
DEBT
LOCAL ADMINISTRATIONS
INSTITUTIONAL CONSTRAINTS
BUDGET EXPENDITURES
GOVERNMENT AGENCIES
SECTORAL MINISTRIES
FINANCIAL MANAGEMENT
AUTHORITY
GOVERNMENT EFFORTS
CENTRAL SPENDING
DECREE
PROPERTY TAXES
TAXPAYERS
ACCOUNTING
FISCAL REVENUE
COMMUNAL TAX
LOCAL GOVERNMENTS
ENVIRONMENTAL DEGRADATION
CENTRAL GOVERNMENT
MAYOR
LOCAL REVENUE
REVENUE AUTHORITY
SUBNATIONAL GOVERNMENTS
NATIONAL POLICY
PUBLIC FINANCIAL MANAGEMENT
CURRENT EXPENDITURES
HUMAN RESOURCES
GOVERNMENT REVENUE
GOVERNMENT SPENDING
MEMBERS OF PARLIAMENT
LEGAL FRAMEWORK FOR DECENTRALIZATION
REFERENDUM
LEGISLATION
DECENTRALIZATION FRAMEWORK
LOCAL AUTHORITIES
COALITIONS
FINANCIAL AUTONOMY
LEGAL FRAMEWORK
NATURAL RESOURCES
FINANCIAL SUPPORT
TAX ADMINISTRATION
PUBLIC SECTOR SPECIALIST
GOVERNMENT OFFICIALS
HUMAN RESOURCE
TAX CODE
OPERATING COSTS
Popis: This study is highly selective and organized into four thematic chapters. Specifically, chapter 1 provides a snapshot of Burundi’s political and macroeconomic context, and reviews the evolution of the decentralization process to better understand how institutional, political, and bureaucratic dynamics have shaped the historical trajectory of decentralization and generated the outcomes observed today. Chapter 2 provides a systematic investigation of the status of fiscal decentralization in Burundi, and identifies key policy issues to be considered to ensure the medium-term sustainability of the reform process while at the same time addressing the short-term financial needs of communes. Chapter 3 provides an in-depth diagnostic of a key service delivery responsibility recently devolved to communes—the provision of land registration services—and discusses the challenges and opportunities related to ongoing efforts to scale up access to these land services across 116 rural communes and Bujumbura. Chapter 4 shifts the focus to the nature of statecitizen relations in an effort to better understand how citizen engagement in the decision-making process may be improved and local authorities held accountable for the provision of basic services.
Databáze: OpenAIRE