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Record Nr. |
UNINA9910788409103321 |
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Autore |
Ahmad Ehtisham |
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Titolo |
Fiscal Decentralization and Public Subnational Financial Management in Peru / / Ehtisham Ahmad, Mercedes Garcia-Escribano |
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Pubbl/distr/stampa |
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Washington, D.C. : , : International Monetary Fund, , 2006 |
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ISBN |
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1-4623-0843-0 |
1-4519-8431-6 |
1-282-60664-6 |
9786613822697 |
1-4519-9716-7 |
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Descrizione fisica |
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1 online resource (25 p.) |
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Collana |
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Altri autori (Persone) |
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Soggetti |
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Decentralization in government - Peru |
Finance, Public - Peru |
Budgeting |
Public Finance |
National Government Expenditures and Related Policies: General |
Debt |
Debt Management |
Sovereign Debt |
Taxation, Subsidies, and Revenue: General |
National Budget |
Budget Systems |
Public finance & taxation |
Budgeting & financial management |
Public financial management (PFM) |
Expenditure |
Public debt |
Revenue administration |
Budget classification |
Finance, Public |
Expenditures, Public |
Debts, Public |
Revenue |
Budget |
Peru |
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Lingua di pubblicazione |
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Formato |
Materiale a stampa |
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Livello bibliografico |
Monografia |
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Note generali |
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Nota di bibliografia |
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Includes bibliographical references. |
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Nota di contenuto |
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""Contents""; ""I. INTRODUCTION""; ""II. BACKGROUND""; ""III. DECENTRALIZATION AND OVERALL FISCAL CONSTRAINTS""; ""IV. LEGAL FRAMEWORK""; ""V. ASSIGNMENTS AND ACCOUNTABILITY""; ""VI. CONCLUSIONS""; ""References"" |
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Sommario/riassunto |
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There is increasing interest in fiscal decentralization in Peru as a mechanism to generate more involved decision-making at the subnational level. This is tempered with a continuing emphasis on overall fiscal stability. However, considerable work needs to be undertaken to define more clearly expenditure responsibilities and financing mechanisms that increase local accountability. In addition, a more transparent fiscal transfer system is needed, together with clarity in expenditure management at all levels of government. The paper suggests that a substantial work agenda is needed to extend the decentralization process with greater transparency. |
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