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Implementation Rules for Fiscal Decentralization

Опубликовано на портале: 17-11-2003
Организация: Andrew Young School of Policy Studies
В данной статье авторами проанализированы 12 наиболее значимых правил фискальной децентрализации.

Rule #1: Fiscal decentralization should be viewed as a comprehensive system. Rule #2: Finance follows function. Rule #3: There must be a strong central ability to monitor and evaluate decentralization. Rule #4: One intergovernmental system does not fit the urban and the rural sector. Rule #5: Fiscal decentralization requires significant local government taxing powers. Rule #6: Central governments must keep the fiscal decentralization rules that they make. Rule #7: Keep it simple. Rule #8: The design of the intergovernmental transfer system should match the objectives of the decentralization reform. Rule #9: Fiscal decentralization should consider all three levels of government. Rule #10: Impose a hard budget constraint. Rule #11: Recognize that intergovernmental systems are always in transition and plan for this. Rule #12: There must be a champion for fiscal decentralization.

текст статьи в формате pdf на сайте Georgia State University: