1.

Record Nr.

UNINA9910813778303321

Titolo

Fiscal management / / edited by Anwar Shah

Pubbl/distr/stampa

Washington, D.C., : World Bank, c2005

ISBN

1-280-16895-1

9786610168958

0-8213-6143-0

Edizione

[1st ed.]

Descrizione fisica

xxxiv, 254 pages : illustrations, map ; ; 23 cm

Collana

Public sector, governance, and accountability series

Altri autori (Persone)

ShahAnwar

Disciplina

352.4

Soggetti

Government productivity - Evaluation

County services - Evaluation

Municipal services - Evaluation

Budget

Finance, Public

Expenditures, Public

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references and index.

Nota di contenuto

Introduction to the Public Sector Governance and Accountability Series; Contents; Foreword; Preface; Acknowledgments; Contributors; Abbreviations and Acronyms; Overview; 1 Budgeting Institutions and Public Spending; 2 Performance-Based Budgeting Reform: Progress, Problems, and Pointers; FIGURES; TABLES; 3 Simple Tools for Evaluating Revenue Performance in a Developing Country; 4 Evaluating Public Expenditures: Does It Matter How They Are Financed?; 5 Guidelines for Public Debt Management; BOXES; 6 Looking Beyond the Budget Deficit; 7 Addressing Contingent Liabilities and Fiscal Risk

8 On Measuring the Net Worth of a Government9 On Getting the Giant to Kneel: Approaches to a Change in the Bureaucratic Culture; 10 A Framework for Evaluating Institutions of Accountability; Index

Sommario/riassunto

Accountability of government to citizens-the idea that the public sector must answer to the people for its performance-is the foundation for good governance. Under good governance, public expenditures are allocated to maximize welfare, revenues are collected efficiently, and



the public at large has access to a number of public services including water and sanitation, infrastructure, education and health. Unfortunately in many developing countries, the people suffer the results of dysfunctional governance systems that fail to provide even minimal levels of vital public services. This happens be