Details

Autor(en) / Beteiligte

• OECD
• Organisation for Economic Co-operation and Development,
• Finance, Korea Institute of Public

Titel

OECD Fiscal Federalism Studies Local Public Finance and Capacity Building in Asia Issues and Challenges

Ort / Verlag

Paris : OECD Publishing,

Erscheinungsjahr

2020

Link zum Volltext

• OECD iLibrary

Beschreibungen/Notizen

• Intro -- Foreword -- Executive summary -- Chapter 1. Challenges of subnational capacity development -- Introduction -- Some general considerations -- The main weaknesses in subnational revenue capacities -- Own revenues -- Benefits of, and obstacles to, subnational tax autonomy -- Options for subnational own revenues -- Weak incentives and administrative limitations -- Intergovernmental transfers -- The main weaknesses in subnational spending capacities -- Unclear concurrent spending responsibilities -- Excessive fragmentation of jurisdictions -- Weaknesses in public financial management -- How central governments can help subnational governments improve their fiscal capacities -- The role of horizontal intergovernmental co-operation in strengthening subnational fiscal capacities -- Conclusion -- References -- Notes -- Chapter 2. Political economy perspectives on intergovernmental fiscal system design and implementation in Asia -- Introduction -- The scope and diversity of intergovernmental systems -- The intergovernmental framework -- The diversity of intergovernmental organisation -- Overlooked political and institutional dynamics -- National political dynamics -- National bureaucratic dynamics and the role of development assistance -- Subnational political and institutional dynamics -- Overlooking implementation -- A pragmatic lens on the scope of design -- The national vs. subnational perspective -- Recognising the challenges of behavioural change -- Capacity building -- Towards a more strategic approach to reform -- Framing decentralisation challenges to inform implementation -- Crafting and executing strategic action -- Identifying initial steps and partners for a reform trajectory -- Creating oversight structures and productive incentives -- Enabling capacity -- Consolidating a strategy, monitoring progress and adjusting as needed.
• Diagnosing specific problems: Looking beneath the surface -- Conclusion -- References -- Notes -- Chapter 3. Finding the right balance in the use of conditional grants -- Introduction -- Subnational debt and the role of intergovernmental relations -- Vertical fiscal gap vs. vertical fiscal imbalance and the role of intergovernmental relations -- Country cases -- United States -- United Kingdom -- Canada -- Sweden -- Conclusion -- References -- Notes -- Chapter 4. Subnational capacity building: An international perspective of the Asia Pacific region -- Introduction -- Current socio-economic and territorial organisation trends in Asia Pacific -- Fast urbanisation and diverse levels of development -- Economic development and impact of COVID-19 crisis -- Trends in decentralisation and territorial organisation -- Levels of government -- Number and size of municipalities -- Subnational government finance in Asia Pacific -- Subnational spending and revenue -- Subnational spending responsibilities -- Public investment at national and subnational levels -- Real degree of autonomy more limited than what fiscal indicators indicate -- Typical challenges in subnational capacities -- Broader enabling environment: Institutional quality -- Size and scale -- Challenges linked to fiscal decentralisation -- Challenges linked to administrative decentralisation -- Challenges linked to political decentralisation -- Enabling conditions to foster subnational capacity building -- Clarify the responsibilities assigned to different government levels, and ensure that all responsibilities are sufficiently funded -- Strengthen subnational fiscal autonomy to enhance accountability -- Support subnational capacity building -- Build adequate co-ordination mechanisms across levels of government -- Reaching the right scale by merging and/or cooperating.
• Allow and make the most of asymmetric decentralisation arrangements -- Conclusion -- Annex 4.A. Indicator tables for selected Asia-Pacific countries -- References -- Notes -- Chapter 5. Fiscal transfers in Asia: Pitfalls and opportunities for achieving the Sustainable Development Goals -- Introduction -- Objectives and types of fiscal transfers in Asia -- The rationale and objectives of transfers -- Fiscal transfers in Asia -- Patterns and trends -- Challenges -- The equity effects of transfers in Asia -- Allocation of equalising grant transfers -- The dominance of revenue-sharing transfers -- Sector conditional grants -- Ensuring geographic equity: Some lessons -- Co-ordination and monitoring -- The reform challenge: Winners versus losers -- The unintended incentive effects of transfers -- Conditionalities of use: Discretionary or earmarked -- Excessive conditionalities -- Excessive discretion -- Determination of the national allocable pool -- Timing of transfer allocation announcements and "gap-filling" transfers -- The disbursement process for transfers -- Retention and carry-over provisions -- Avoiding perverse incentives: Some conclusions -- Predictability of transfers -- Balancing conditionalities -- Recognising subnational governments' own budget cycle imperatives -- Leveraging incentive effects to promote better local performance -- Overview of performance-based transfer mechanisms -- Scope for wider adoption of performance-based transfers: Some conclusions -- The impact of performance-based grant transfers -- Selecting appropriate performance indicators -- Calibrating the rewards -- Managing performance assessments -- Sustainability -- Transparency and political buy-in -- References -- Notes -- Chapter 6. Natural resource taxation and revenue sharing in Asia -- Introduction.
• Natural resource revenue-sharing systems: Definitions and distinctions -- Natural resource revenue-sharing systems -- Which revenues are shared? -- With whom and how much is shared? -- The legal basis for resource revenue sharing -- Addressing challenges with resource revenue-sharing systems -- Conclusion -- References -- Notes -- Chapter 7. Municipal finance and property taxation in China -- Introduction -- China's inter-governmental fiscal framework -- Levels of government -- Government revenues and the general tax burden -- The tax-sharing system -- The inter-governmental fiscal framework at the subnational level -- Land-based finance for urban development -- Definition of municipalities -- Local taxes on real estate properties -- Land concession revenues -- Municipal borrowing through local government finance vehicles -- Emerging challenges in municipal finance -- The key question -- The new round of fiscal policy reform: Balancing indirect and direct taxes -- New sources of municipal revenues and finance -- Property taxation on private residential properties -- Land value capture -- Public-private partnerships -- The municipal bond market -- Conclusion -- References -- Notes -- Chapter 8. Fiscal federalism in India -- Introduction -- Broad principles associated with fiscal federalism -- The changing dynamism of fiscal federalism -- Federalism in India, pre-independence -- Federalism in India, post-independence -- The role of the Finance Commission in India's federal architecture -- Trends in fiscal transfers to the states over the years -- Emerging challenges in India's fiscal federalism -- Conclusion -- References.
• Subnational governments' capacity to effectively fund and deliver public services are crucial for the realisation of the benefits of decentralisation. However, subnational capacities often suffer from significant weaknesses, ranging from inadequate assignments of own-revenues, through to flaws in tax administration, the design of intergovernmental transfers, spending assignments and various aspects of public financial management.
• Description based on publisher supplied metadata and other sources.