Sollen wir in der Entwicklungspolitik mit Ländern zusammenarbeiten, die eine notorisch niedrige Steuerquote aufweisen?
In: DIE - Analysen und Stellungnahmen 2009,12
10 Ergebnisse
Sortierung:
In: DIE - Analysen und Stellungnahmen 2009,12
In: Discussion paper 2009,22
In: ODI Working Paper No. 415
SSRN
Working paper
SSRN
Working paper
In: GTZ Fiscal Study No. 10
SSRN
Working paper
In: World development: the multi-disciplinary international journal devoted to the study and promotion of world development, Band 127, S. 104812
Manche Staaten versäumen es, ihre Bürger und Unternehmen in angemessenem Umfang zur Finanzierung öffentlicher Aufgaben heranzuziehen. In solchen Fällen lassen sich mehrere Gründe dafür nennen, warum die Entwicklungszusammenarbeit (EZ) gekürzt bzw. sogar ganz eingestellt werden sollte. Aber nicht alle Länder mit einer niedrigen Steuerquote fallen automatisch in diese Kategorie. Die Entwicklungspolitik muss hier genau differenzieren. Sie sollte jedoch nicht davor zurückschrecken, die Mittelvergabe an die Stärkung der Steuersysteme zu knüpfen, wenn das Bemühen um eigene Einnahmen eines Partnerlandes über einen längeren Zeitraum unangemessen niedrig bleibt.
BASE
By integrating their poverty reduction strategies (PRSs), national budgets, and the corresponding reporting processes, low-income countries can strengthen domestic accountability and the implementation of pro-poor policies. Minding the Gaps, based on nine low-income country case studies and a review of relevant experience in four higher-income countries, offers practical insights for donors and national governments on how to strengthen the links between PRSs and budgets.PRS countries' efforts to integrate policy with budgeting processes have often had limited effect. Their policy making, planning, and budgeting are often embedded in fragmented processes and institutions. Going beyond mainly technical fixes that have been commonly used to address this fragmentation, this study frames domestic accountability in terms of ownership and incentive structures. Experience counsels the use of a simple approach that is not too ambitious. This approach should be centrally led and make use of existing systems while gradually improving them. It should build support from within and foster incentives for integration, for example by better linking PRS and budget reporting to actual decision-making processes. Also, simple budget reforms can significantly improve the budget's responsiveness to policies. Structuring a poverty reduction strategy paper in a more budget friendly manner can facilitate the interface with the budget by involving sector agencies more closely in elaborating policy priorities and establishing resource implications. It can also expand ownership and boost incentives for integration of a great number of stakeholders, thereby strengthening domestic accountability.
World Affairs Online
In: World Bank Training
Governments around the world face ongoing pressures from citizens to provide more and better services, and to do this while restraining taxation levels. This provides the context for government efforts to ensure their policies and programs are as effective, and as efficient, as possible. An emphasis on government performance has led a number of governments to create formal systems for monitoring and evaluating their performance--on a regular, planned, and systematic basis--with the objective of improving it. The focus of this book is on these government monitoring and evaluation (M and E) systems: what they comprise, how they are built and managed, and how they can be used to improve government performance.