04277oam 22010814 450 991078840910332120230828232700.01-4623-0843-01-4519-8431-61-282-60664-697866138226971-4519-9716-7(CKB)3360000000443303(EBL)3014406(SSID)ssj0000940821(PQKBManifestationID)11545385(PQKBTitleCode)TC0000940821(PQKBWorkID)10955906(PQKB)10544477(OCoLC)712989265(MiAaPQ)EBC3014406(IMF)WPIEE2006120(EXLCZ)99336000000044330320020129d2006 uf 0engur|n|---|||||txtccrFiscal Decentralization and Public Subnational Financial Management in Peru /Ehtisham Ahmad, Mercedes Garcia-EscribanoWashington, D.C. :International Monetary Fund,2006.1 online resource (25 p.)IMF Working Papers"May 2006."1-4518-6380-2 Includes bibliographical references.""Contents""; ""I. INTRODUCTION""; ""II. BACKGROUND""; ""III. DECENTRALIZATION AND OVERALL FISCAL CONSTRAINTS""; ""IV. LEGAL FRAMEWORK""; ""V. ASSIGNMENTS AND ACCOUNTABILITY""; ""VI. CONCLUSIONS""; ""References""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.IMF Working Papers; Working Paper ;No. 2006/120Decentralization in governmentPeruFinance, PublicPeruBudgetingimfPublic FinanceimfNational Government Expenditures and Related Policies: GeneralimfDebtimfDebt ManagementimfSovereign DebtimfTaxation, Subsidies, and Revenue: GeneralimfNational BudgetimfBudget SystemsimfPublic finance & taxationimfBudgeting & financial managementimfPublic financial management (PFM)imfExpenditureimfPublic debtimfRevenue administrationimfBudget classificationimfFinance, PublicimfExpenditures, PublicimfDebts, PublicimfRevenueimfBudgetimfPeruimfDecentralization in governmentFinance, PublicBudgetingPublic FinanceNational Government Expenditures and Related Policies: GeneralDebtDebt ManagementSovereign DebtTaxation, Subsidies, and Revenue: GeneralNational BudgetBudget SystemsPublic finance & taxationBudgeting & financial managementPublic financial management (PFM)ExpenditurePublic debtRevenue administrationBudget classificationFinance, PublicExpenditures, PublicDebts, PublicRevenueBudgetAhmad Ehtisham140761Garcia-Escribano Mercedes1546543DcWaIMFBOOK9910788409103321Fiscal Decentralization and Public Subnational Financial Management in Peru3802227UNINA