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Fiscal Decentralization and Public Subnational Financial Management in Peru


  • Ehtisham Ahmad
  • Mercedes Garcia-Escribano


There is increasing interest in fiscal decentralization in Peru as a mechanism to generate more involved decision-making at the subnational level. This is tempered with a continuing emphasis on overall fiscal stability. However, considerable work needs to be undertaken to define more clearly expenditure responsibilities and financing mechanisms that increase local accountability. In addition, a more transparent fiscal transfer system is needed, together with clarity in expenditure management at all levels of government. The paper suggests that a substantial work agenda is needed to extend the decentralization process with greater transparency.

Suggested Citation

  • Ehtisham Ahmad & Mercedes Garcia-Escribano, 2006. "Fiscal Decentralization and Public Subnational Financial Management in Peru," IMF Working Papers 06/120, International Monetary Fund.
  • Handle: RePEc:imf:imfwpa:06/120

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    References listed on IDEAS

    1. Ehtisham Ahmad & Maria Albino-War & Raju Singh, 2006. "Subnational Public Financial Management: Institutions and Macroeconomic Considerations," Chapters,in: Handbook of Fiscal Federalism, chapter 16 Edward Elgar Publishing.
    2. Ehtisham Ahmad & Bob Searle, 2006. "On the Implementation of Transfers to Subnational Governments," Chapters,in: Handbook of Fiscal Federalism, chapter 15 Edward Elgar Publishing.
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    Cited by:

    1. Matteo Bobba & Jérémie Gignoux, 2011. "Policy-induced Social Interactions and Schooling Decisions," PSE - G-MOND WORKING PAPERS halshs-00962478, HAL.
    2. Gustavo Canavire-Bacarreza & Jorge Martinez-Vazquez & Cristian Sepúlveda, 2012. "Sub-national Revenue Mobilization in Peru," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper1209, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.


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