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010   $a9786613822697
010   $a9781462308439
010   $a1462308430
010   $a9781451984316
010   $a1451984316
010   $a9781282606647
010   $a1282606646
010   $a9781451997163
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035   $a(EBL)3014406
035   $a(SSID)ssj0000940821
035   $a(PQKBManifestationID)11545385
035   $a(PQKBTitleCode)TC0000940821
035   $a(PQKBWorkID)10955906
035   $a(PQKB)10544477
035   $a(OCoLC)712989265
035   $a(IMF)WPIEE2006120
035   $a(MiAaPQ)EBC3014406
035   $a(IMF)WPIEA2006120
035   $aWPIEA2006120
035   $a(EXLCZ)993360000000443303
100   $a20020129d2006      uf         0
101 0 $aeng
135   $aur|n|---|||||
181   $ctxt
182   $cc
183   $acr
200 10$aFiscal Decentralization and Public Subnational Financial Management in Peru /$fEhtisham Ahmad, Mercedes Garcia-Escribano
205   $a1st ed.
210  1$aWashington, D.C. :$cInternational Monetary Fund,$d2006.
215   $a1 online resource (25 p.)
225 1 $aIMF Working Papers
300   $a"May 2006."
311 08$a9781451863802 
311 08$a1451863802 
320   $aIncludes bibliographical references.
327   $a""Contents""; ""I. INTRODUCTION""; ""II. BACKGROUND""; ""III. DECENTRALIZATION AND OVERALL FISCAL CONSTRAINTS""; ""IV. LEGAL FRAMEWORK""; ""V. ASSIGNMENTS AND ACCOUNTABILITY""; ""VI. CONCLUSIONS""; ""References""
330 3 $aThere is increasing interest in fiscal decentralization in Peru as a mechanism to generate more involved decision-making at the subnational level. This is tempered with a continuing emphasis on overall fiscal stability. However, considerable work needs to be undertaken to define more clearly expenditure responsibilities and financing mechanisms that increase local accountability. In addition, a more transparent fiscal transfer system is needed, together with clarity in expenditure management at all levels of government. The paper suggests that a substantial work agenda is needed to extend the decentralization process with greater transparency.
410  0$aIMF Working Papers; Working Paper ;$vNo. 2006/120
606   $aDecentralization in government$zPeru
606   $aFinance, Public$zPeru
606   $aBudget classification$2imf
606   $aBudget Systems$2imf
606   $aBudget$2imf
606   $aBudgeting & financial management$2imf
606   $aBudgeting$2imf
606   $aDebt Management$2imf
606   $aDebt$2imf
606   $aDebts, Public$2imf
606   $aExpenditure$2imf
606   $aExpenditures, Public$2imf
606   $aFinance, Public$2imf
606   $aNational Budget$2imf
606   $aNational Government Expenditures and Related Policies: General$2imf
606   $aPublic debt$2imf
606   $aPublic finance & taxation$2imf
606   $aPublic Finance$2imf
606   $aPublic financial management (PFM)$2imf
606   $aRevenue administration$2imf
606   $aRevenue$2imf
606   $aSovereign Debt$2imf
606   $aTaxation, Subsidies, and Revenue: General$2imf
607   $aPeru$2imf
615  0$aDecentralization in government
615  0$aFinance, Public
615  7$aBudget classification
615  7$aBudget Systems
615  7$aBudget
615  7$aBudgeting & financial management
615  7$aBudgeting
615  7$aDebt Management
615  7$aDebt
615  7$aDebts, Public
615  7$aExpenditure
615  7$aExpenditures, Public
615  7$aFinance, Public
615  7$aNational Budget
615  7$aNational Government Expenditures and Related Policies: General
615  7$aPublic debt
615  7$aPublic finance & taxation
615  7$aPublic Finance
615  7$aPublic financial management (PFM)
615  7$aRevenue administration
615  7$aRevenue
615  7$aSovereign Debt
615  7$aTaxation, Subsidies, and Revenue: General
700   $aAhmad$b Ehtisham$0140761
701   $aGarcia-Escribano$b Mercedes$01815790
801  0$bDcWaIMF
906   $aBOOK
912   $a9910955016803321
996   $aFiscal Decentralization and Public Subnational Financial Management in Peru$94371310
997   $aUNINA