Fiscal Decentralization and Public Subnational Financial Management in Peru
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.
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- Maria A Albino-War & Raju J Singh & Ehtisham Ahmad, 2005.
"Subnational Public Financial Management; Institutions and Macroeconomic Considerations,"
IMF Working Papers
05/108, International Monetary Fund.
- 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.
- 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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