Public finance in developing countries

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dc.contributor.authorBird, Richard M.
dc.contributor.authorDas-Gupta, Arindam
dc.date.accessioned2013-08-26T19:16:57Z
dc.date.available2013-08-26T19:16:57Z
dc.date.issued2013
dc.description.abstractA framework for evaluating public finance structures and institutions in terms of revenue and spending as well as the fiscal balance is set out in this chapter. Some key areas such as VAT, earmarking, tax evasion and administration, and non-tax revenues are discussed. Increased globalization challenges national tax bases making it even more important to improve local fiscal expertise and institutions in developing countries. Finally, if local governments are sufficiently self-reliant and promote fiscal discipline, decentralization may produce gains in both efficiency and local accountability, possibly outweighing costs from the loss of some macroeconomic control and altered investment priorities.en
dc.format.extent1 digital file (46 p.)en
dc.format.mimetypeApplication/pdf
dc.identifier.urihttp://hdl.handle.net/10625/51557
dc.language.isoen
dc.subjectPUBLIC FINANCEen
dc.subjectFISCAL POLICYen
dc.subjectTAXATIONen
dc.subjectGLOBALIZATIONen
dc.subjectDEVELOPING COUNTRIESen
dc.subjectVALUE ADDED TAXen
dc.subjectTAX SYSTEMSen
dc.subjectRESOURCE ALLOCATIONen
dc.subjectDECENTRALIZATIONen
dc.subjectGLOBALen
dc.subjectGLOBAL SOUTHen
dc.subjectECONOMIC POLICYen
dc.titlePublic finance in developing countriesen
dc.title.alternativeInternational development : ideas, experience and prospects; chapter 15en
dc.typeBook Chapteren
idrc.copyright.holderRichard M. Bird and Arindam Das-Gupta
idrc.copyright.oareleasedocrecordsserverdocnumber418321
idrc.dspace.accessOpen Accessen
idrc.project.componentnumber106445004
idrc.project.number106445
idrc.project.titleEvolving Concepts of Development through the Experience of Developing Countriesen
idrc.rims.adhocgroupIDRC SUPPORTEDen

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