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Fiscal Decentralization Reform in Cambodia : Progress over the Past Decade and Opportunities.
| Clasificación: | Libro Electrónico |
|---|---|
| Autor principal: | |
| Formato: | Electrónico eBook |
| Idioma: | Inglés |
| Publicado: |
Manila :
Asian Development Bank Institute,
2018.
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| Temas: | |
| Acceso en línea: | Texto completo |
Tabla de Contenidos:
- Cover; Title; Copyright; Contents; Foreword; Acknowledgments; Abbreviations; Currency Equivalents; Glossary; Executive Summary; 1 Introduction; 2 Drivers of the Fiscal Decentralization System in Cambodia; 2.1 Policy and Planning Framework for Fiscal Decentralization Reform; 2.2 Structure of Government Administration and Financing Sources; 2.3 Key Institutions; 2.4 Legal and Regulatory Framework; 2.5 Political Economy and Accountability Framework; 2.6 Personnel Management Framework; 2.7 Subnational Public Financial Management Framework; 2.8 Capacity Building to Improve Fiscal Decentralization
- 2.9 Summary Assessment3 Expenditure Trends and Functional Assignments; 3.1 Overview; 3.2 Trends in Subnational Expenditures; 3.3 Deconcentrated Expenditure Trends; 3.4 Addressing Low Levels of Subnational Developmental Expenditure; 3.5 Key Laws on the Assignment of Functions; 3.6 Practical Approaches and Lower Level Regulations for Reassigning Functions; 3.7 Approaches to Reassigning Functions in Targeted Ministries; 3.8 Summary Assessment; 4 Subnational Revenues Including Intergovernmental Fiscal Transfers; 4.1 Overview; 4.2 Trends in Revenue Collections
- 4.2 Legal and Regulatory Framework for Revenues (Tax, Nontax, and Transfers)4.3 Policy Issues for Own-Source Revenues; 4.4 Policy Considerations for Reforming the Unconditional Transfer and Shared Tax Systems; 4.5 Simulation of Simplified Option for Reforming the Unconditional Transfer and Shared Taxation Systems; 4.6 Summary Assessment; 5 Conclusions and Recommendations; Bibliography; Persons Met