دانلود کتاب Local Governance in Developing Countries (Public Sector Governance and Accountability)

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Contents......Page 7
Foreword......Page 19
Preface......Page 21
Acknowledgments......Page 23
Contributors......Page 25
Abbreviations and Acronyms......Page 29
Introduction: Local Government and Local Governance......Page 33
The Theory: Conceptual Perspectives on Local Governance and Central-Local Relations......Page 35
The Practice: Alternative Models of Local Governance and Central-Local Relations......Page 58
A Comparative Overview of Local Government Organization and Finance in Selected Developing Countries......Page 65
Concluding Remarks......Page 74
References......Page 76
A Brief History......Page 79
The Legal Status and Autonomy of Local Government......Page 83
Composition of Revenues and Expenditures: General Patterns......Page 87
2.2 Revenues from Property Rates and RSC Levies in Different Municipalities, FY 2002/03–FY 2005/06......Page 91
Local Government Expenditure Responsibilities......Page 96
Local Governments’ Own Taxes and Charges......Page 99
Intergovernmental Transfers......Page 105
Local Government Borrowing......Page 112
2.9 Borrowing by Category of Municipality......Page 115
Lessons for Developing Countries......Page 119
Notes......Page 122
References......Page 123
3 Local Government Organization and Finance: Uganda......Page 125
Legal Status and Autonomy......Page 126
Structure of Local Governments......Page 130
Brief Overview of Revenue and Expenditures......Page 133
3.4 Sector Distribution of Local Government Expenditures, Budget 2002/03......Page 136
Local Government Revenues......Page 141
Financial Management Capacity......Page 160
Overall Assessment and Lessons......Page 161
Notes......Page 165
References......Page 166
4 Local Government Organization and Finance: China......Page 169
Local Government Expenditure Responsibilities......Page 174
4.6 Revenue Shares of Various Orders of Government, 2003......Page 181
Intergovernmental Fiscal Transfers......Page 187
Local Government Borrowing......Page 192
Local Government Administration......Page 194
An Impressionistic View of Local Government Finances in China......Page 195
Lessons for Developing Countries......Page 197
References......Page 198
5 Local Government Organization and Finance: Urban India......Page 201
5.1 Numbers of Municipalities and Their Populations......Page 204
Revenue Base of Municipalities......Page 211
Center-State-Municipal Fiscal Relations......Page 213
Borrowing by Municipal Governments......Page 222
The Finances of Municipalities: An Assessment......Page 227
Notes......Page 233
References......Page 235
Evolution of Rural Local Government......Page 237
The Legal Framework......Page 240
Functional Domain......Page 243
6.2 Current Progress on Activity Mapping......Page 245
Intergovernmental Fiscal Transfers......Page 251
6.8 Significance of PRIs’Own-Source Revenue......Page 252
6.10 Criteria Adopted by National Finance Commissions for Distribution among Themselves of Grants to States for PRIs......Page 256
6.11 Schemes of the Union Ministries That Primarily Deal with the Functions of PRIs......Page 257
Issues and Lessons......Page 259
Notes......Page 261
References......Page 262
A Brief History of Local Government in Indonesia......Page 265
Current System of Local Governments: Legal, Fiscal, and Political Overview......Page 267
7.1 Obligatory Functions of Subnational Governments under Laws 22/1999 and 32/2004......Page 272
7.4 Local Government Expenditure Composition, FY 2001/02......Page 278
Shared Taxes and Revenues......Page 281
7.6 Arrangements for Tax and Revenue Sharing under Law 33/2004......Page 282
Local Government Borrowing......Page 292
7.7 Composition of Subnational Debt, FY 1978–FY 2004......Page 294
7.10 Responsibilities in Civil Service Management......Page 297
Lessons for Developing Countries......Page 300
Notes......Page 303
References......Page 305
8 Local Government Organization and Finance: Kazakhstan......Page 307
Local Government Structure in the New Republic......Page 308
8.1 Structure of Public Administration in Kazakhstan......Page 313
8.2 Central and Local Budget Expenditures, 2002–05......Page 315
8.4 Tax Bases and Rates for Various Taxes......Page 317
Intergovernmental Fiscal Transfers......Page 318
Local Government Borrowing......Page 320
Local Government Administration......Page 321
An Overall Assessment of Local Government Finances......Page 322
Lessons for Other Developing Countries......Page 323
Annex 8A: Oblast Budget Expenditures......Page 326
Annex 8B: Rayon Budget Expenditures......Page 328
Annex 8C: Oblast Budget Tax and Nontax Revenues......Page 331
Annex 8D: Rayon Budget Tax and Nontax Revenues......Page 332
References......Page 334
9 Local Government Organization and Finance: Poland......Page 335
Local Government System......Page 336
Local Government Expenditure Responsibilities......Page 339
Local Governments’Own Taxes and Charges......Page 344
Shared Taxes......Page 354
Grants to Local Governments......Page 356
Local Government Borrowing......Page 368
Overall Assessment and Lessons for Other Countries......Page 372
Notes......Page 375
References......Page 376
10 Local Government Organization and Finance: Argentina......Page 379
An Overview......Page 381
10.2 Distribution of Local Governments by Size......Page 383
Spending Responsibilities of Local Governments......Page 384
10.6 Functional Profile of Local Governments......Page 388
10.10 Structural Characteristics of Some Local Taxes and Rates......Page 393
Other Transfers to Local Governments......Page 396
Fiscal Imbalances and Relative Financial Autonomy......Page 398
10.14 Financial Autonomy and Vertical Imbalance of Local Governments......Page 400
Local Government Administration......Page 402
Overall Assessment of Local Finances......Page 405
Lessons for Developing Countries......Page 406
Notes......Page 407
References......Page 409
11 Local Government Organization and Finance: Brazil......Page 413
11.2 Municipal Revenues and Expenditures, 2004......Page 417
Taxes and Charges Levied by Local Governments......Page 422
Local Revenues from Other Governments......Page 425
Federative Imbalance......Page 432
Local Government Borrowing......Page 436
Local Government Administration: Personnel Spending......Page 441
Local Government Accountability to Citizens......Page 442
Lessons for Developing Countries......Page 444
Notes......Page 447
References......Page 448
12 Local Government Organization and Finance: Chile......Page 451
Local Governments’ Responsibilities......Page 453
Local Governments’ Taxes and Charges......Page 455
Structure of Subnational Government Financing......Page 456
The Case of Regions and Provinces......Page 459
12.3 Regionally Decided Public Investment Funds, 1999–2003......Page 463
Lessons to Be Learned from the Chilean Case......Page 475
Conclusions......Page 477
References......Page 478
Index......Page 481
1.1 Local and Metropolitan Finance: Options for Own-Source Revenues......Page 46
3.1 The Poverty Action Fund, the Heavily Indebted Poor Countries Initiative, and the Fiscal Decentralization Strategy......Page 149
3.2 Fiscal Decentralization Strategy: Recurrent Transfer Scheme......Page 150
3.3 Main Features of Local Development Grants under the Local Government Development Program......Page 154
6.1 Classification of Functions Listed in the 11th Schedule......Page 241
12.1 Municipal Functions......Page 454
12.4 FCM Resources, 1999–2003......Page 464
1.1 A Comparative Perspective on Local Government Share of Consolidated Public Expenditures......Page 66
1.2 Local Expenditures as a Share of National GDP......Page 67
1.4 Composition of Local Tax Revenues......Page 70
2.1 Schematic Portrayal of Intergovernmental Relations in South Africa......Page 84
3.1 Local Council Elections......Page 131
3.2 Development in Local Government Expenditures......Page 134
3.3 Composition of Total Local Government Revenue......Page 135
4.1 Structure of Government in China, 2003......Page 171
7.1 Local Government Expenditures and Revenues, FY 1997–FY 2003......Page 269
7.2 Imbalanced Decentralization: Subnational Shares in Total Revenues and Expenditures, FY 2003......Page 270
7.3 Subnational Revenue Sources, FY 2003......Page 271
7.8 Fiscal Disparities across Local Governments, FY 2003......Page 290
7.5 DAU and Fiscal Capacity, FY 2003......Page 291
7.8 Typical Organizational Structure of Subnational Government......Page 296
9.1 Budget Spending by Tier of Government, 2004......Page 340
9.2 Local Government Investment, 1991–2004......Page 343
9.3 Typology of Local Tax Policies......Page 350
9.4 The Dynamics of Local Government Debt, 1995–2004......Page 370
12.1 Government’s Decentralized Funds in Chile......Page 458
12.2 Municipal Contribution to the FCM versus Grant Received......Page 465
12.3 Share of FCM in Municipal Income versus Net of FCM Municipal Income Per Capita......Page 466
1.1 Representative Assignment of Expenditure Responsibilities......Page 40
1.2 Assignment of Local Public Services to Municipal and Regional or Metropolitan Governments......Page 42
1.3 A Representative Assignment of Taxing Powers......Page 44
1.4 Principles and Better Practices in Grant Design......Page 47
1.5 Key Elements of Citizen-Centered Governance......Page 55
1.6 Size Distribution of Municipal Governments in Developing Countries......Page 68
1.7 Average Population per Local Authority in Developing Countries......Page 69
1.8 Intergovernmental Transfers as a Share of Local Government Revenues in Developing Countries, 2003......Page 71
1.9 Role of a Local Government under the New Vision of Local Governance......Page 75
2.1 Municipal Budget Trends, FY 2002/03–FY 2005/06......Page 88
2.3 Local Government Functions......Page 97
2.4 Elements of Local Revenue......Page 101
2.5 Direct Transfers as a Share of Total Municipal Expenditure, FY 2002/03–FY 2005/06......Page 106
2.6 National Transfers to Local Government, FY 2002/03–FY 2008/09......Page 108
2.7 The Equitable Share: Purpose and Allocations, FY 2003/04......Page 111
2.8 Distribution of National Direct Transfers to Categories of Municipalities, FY 2003/04......Page 113
3.1 Functional Assignments for Local Services in Uganda......Page 137
3.2 Local Government Aggregate Own-Source Revenues......Page 142
3.3 Tax Autonomy and Control......Page 144
3.4 Developments in Grants and Composition......Page 147
3.5 Composition of the Development Grants......Page 152
4.1 Population, Area, and Per Capita GDP across Provinces, 2003......Page 170
4.2 Expenditure Responsibilities of Various Orders of Government......Page 175
4.3 Expenditure Shares of Various Orders of Government, 2003......Page 176
4.4 Local Responsibilities and Relative Importance, 2003......Page 180
4.7 Bases, Rates, and Relative Importance of Local Taxes and Charges......Page 183
4.8 Bases, Rates, Sharing Arrangements, and Percentages of Total Local Government Revenues for Shared Taxes......Page 186
4.9 Intergovernmental Transfers, 2003......Page 188
4.10 Transfers as a Percentage of Total Expenditures of Levels of Government, 2003......Page 191
5.2 Linkage of Schedule 12 Functions with the State List and Concurrent List......Page 206
5.3 Linkage of Schedule 12 Functions with Municipal Functions Listed in State Laws......Page 207
5.4 Per Capita Revenue Expenditure on Core Services......Page 212
5.5 Revenue Powers of Municipalities across Major States......Page 214
5.6 Criteria Used by the Central Finance Commission for Determining the Allocation of Grants to States for Urban Local Bodies......Page 221
5.7 Share of Municipalities in State’s Resources as Recommended by the First State Finance Commission......Page 223
5.8 Key Features of Tax-Free Municipal Bonds......Page 226
5.9 Revenue Significance of Municipalities......Page 228
5.10 Per Capita Revenue Expenditure......Page 229
5.11 Per Capita Expenditure on Salaries and Wages......Page 230
5.12 Cost of Salaries and Wages Exceeds Own-Source Revenue Income, 2001/02......Page 231
5.13 Operations and Maintenance Expenditure......Page 232
6.1 Number of Rural Governments by State and Union Territory, April 1, 2005......Page 242
6.3 Per Capita Expenditure in PRIs (All Tiers)......Page 246
6.4 Revenue Power of Rural Governments in States at Each Tier......Page 247
6.5 Own-Source Revenue of PRIs, All Tiers......Page 249
6.7 Contribution of Own-Source Revenue in Total Expenditure of PRIs, All Tiers......Page 250
6.9 SFC Recommendations for Share in State Resources......Page 253
7.2 Distribution of Functions across Levels of Government......Page 274
7.3 Expenditures by Level of Government, FY 2002......Page 277
7.5 Subnational Taxes......Page 279
7.7 DAK Allocations by Sector, FY 2005......Page 288
7.9 Distribution of Civil Service Employment across Levels of Government before and after Decentralization......Page 295
8.1 Administrative and Territorial Units in Kazakhstan, January 1, 2006......Page 310
8.3 Structure of Local Budget Revenue......Page 316
8.5 Withdrawals to and Subventions Received from the National Budget, by Oblast......Page 319
9.1 Territorial Division of Poland, Average Sizes and Ranges......Page 337
9.2 Role of Local Government Finance in the National Economy......Page 341
9.3 Structure of Revenues in Different Types of Local Governments, 2004......Page 347
9.4 Revenues from Physical Persons and Legal Entities, by Size of Local Government, 2000......Page 348
9.5 Results of Reductions, Exemptions, and Releases from Property Tax, by Size of Local Government, 2001......Page 349
9.6 Shares of Local Governments in Revenues from Personal and Corporate Income Taxes......Page 355
9.7 Structure of the General-Purpose Grant, 2004......Page 359
10.1 Number of Municipalities and Communes, December 2003......Page 382
10.3 Local Government Revenue and Expenditure: Budgetary Performance, 2001......Page 385
10.4 Expenditure Assignment in Local Governments, 1999......Page 386
10.5 Local Government Spending by Main Categories, 1999......Page 387
10.7 Local Government Revenue Structure, 2001......Page 389
10.8 Main Taxes, Charges, and Fines of Local Governments, 1997......Page 390
10.9 Assignment of Taxing Powers to Argentine Municipalities......Page 392
10.11 Revenue Sharing with Local Governments......Page 395
10.12 Significance of Transfers in Local Governments’ Finances......Page 397
10.13 Imbalances and Financial Autonomy in Argentine Local Governments......Page 399
10.15 Provincial Constitutional Framework for Local Borrowing......Page 403
11.1 Municipalities by Group of Inhabitants, 2005......Page 415
11.3 Local Expenditure Responsibilities......Page 419
11.4 Municipal Outlays by Function of Government, 2004......Page 420
11.5 Municipal Tax Burden, 2005......Page 423
11.6 Revenue Sharing and Transfers to Municipalities, 2005......Page 427
11.7 Federative Division of the National Tax Burden, 2005......Page 429
12.1 Decentralized Public Funds, 1999–2003......Page 457
12.2 Decentralized Public Investment Funds: Primary Distributive Criteria......Page 460
12.5 Delegated Functions, 1999–2003......Page 468
12.6 Social Programs Allocated by the CAS-II Card, 1999–2003......Page 474