Taxation and Decentralization

• Tác giả: Richard Bird
• Ngôn ngữ: eng
• Ký hiệu phân loại: 336.2 Taxes
• Thông tin xuất bản: World Bank, Washington, DC, 2012
• Bộ sưu tập: Tài liệu truy cập mở
• ID: 246862
• Chủ đề: 1. ADMINISTRATIVE CAPACITY; 2. ALLOCATION OF RESOURCES; 3. BETTERMENT CHARGES; 4. BUDGETARY PROCESS; 5. BUSINESS TAX

Tóm tắt

Strengthening sub-national governments is high on the policy agenda of many developing countries. From an economics perspective, the most important potential benefit from decentralization is the increased efficiency (and consequent welfare gain) that comes from moving governance closer to the people. To achieve this benefit, however, close attention must be paid to the design and implementation of sub-national tax systems.