Cameroon - The Path to Fiscal Decentralization : Opportunities and Challenges
Decentralization in Cameroon is an instrument to meet multiple objectives. This report takes stock of Cameroon s experience with decentralization. It examines whether the design has been coherently formulated and preconditions for decentralization...
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| Format: | Policy Note |
| Language: | English en_US |
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Washington, DC
2012
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| Online Access: | http://documents.worldbank.org/curated/en/2012/09/16926649/cameroon-path-fiscal-decentralization-opportunities-challenges http://hdl.handle.net/10986/11875 |
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okr-10986-11875 |
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oai_dc |
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Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
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World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTABILITY ACCOUNTING ADMINISTRATIVE CONTROL ALLOCATION OF FUNDS ALLOCATION OF RESOURCES ALLOCATION OF RESPONSIBILITIES ARREARS ASSIGNMENT OF RESPONSIBILITIES AUTONOMY BAILOUT BASIC EDUCATION BUDGET CLASSIFICATION BUDGET CONSTRAINTS BUDGET EXECUTION BUDGET PROCESS BUDGET STRUCTURE BUDGETING CADASTRE CAPACITY CONSTRAINTS CAPACITY ENHANCEMENTS CAPITAL SPENDING CASH MANAGEMENT CENTRAL ADMINISTRATION CENTRAL BUDGET CENTRAL DEPARTMENTS CENTRAL FUNDS CENTRAL GOVERNMENT CENTRAL GOVERNMENTS CENTRAL MINISTRIES CENTRAL MINISTRY CENTRAL TAX CENTRAL TAX ADMINISTRATION CENTRALIZING CORPORATE INCOME CORPORATE INCOME TAX CREDIBILITY CURRENCY DEBT DEBT LIMITS DEBT MANAGEMENT DEBT PAYMENTS DECENTRALIZATION OBJECTIVES DECENTRALIZATION PROCESS DECONCENTRATION DEFICIT FINANCING DEFICITS DEVELOPING COUNTRIES DEVELOPMENT BANK DEVOLUTION DISTRICT ECONOMIC DEVELOPMENT EFFICIENT USE ELECTRICITY EMPLOYMENT EQUALIZATION EQUALIZATION ELEMENT EQUALIZATION TRANSFERS EXCHANGE RATE FINANCES FINANCIAL INFORMATION FISCAL COORDINATION FISCAL DECENTRALIZATION FISCAL FEDERALISM FISCAL GAP FISCAL RESPONSIBILITIES FLOW OF INFORMATION GOVERNANCE ISSUES GOVERNMENT FINANCE GOVERNOR GRANT ALLOCATION GROSS DOMESTIC PRODUCT HARD BUDGET HARD BUDGET CONSTRAINTS HORIZONTAL IMBALANCES HUMAN RESOURCES INCOME DISTRIBUTION INCOME LEVELS INCOME TAXES INFORMATION SYSTEM INFORMATION SYSTEMS INSTRUMENT INSURANCE INTERGOVERNMENTAL FINANCE INTERGOVERNMENTAL SYSTEM INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFER SYSTEM LAWS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE BODIES LEVEL OF GOVERNMENT LEVELS OF GOVERNMENT LIVING STANDARDS LOCAL ACCOUNTABILITY LOCAL ADMINISTRATION LOCAL AUTHORITIES LOCAL AUTHORITY LOCAL BUDGETS LOCAL CONDITIONS LOCAL DEFICITS LOCAL EFFICIENCY LOCAL FINANCES LOCAL GOVERNMENT LOCAL GOVERNMENT OFFICIALS LOCAL GOVERNMENT OPERATIONS LOCAL GOVERNMENT RESOURCES LOCAL GOVERNMENT SPENDING LOCAL GOVERNMENTS LOCAL OFFICIALS LOCAL OWN-SOURCE LOCAL OWN-SOURCE REVENUES LOCAL POLITICIANS LOCAL PUBLIC SERVICE LOCAL PUBLIC SERVICE DELIVERY LOCAL RESOURCE LOCAL RESOURCES LOCAL SPENDING LOCAL SPENDING PRIORITIES LOCAL TAX LOCAL TAX SYSTEM LOCAL TAXES MACROECONOMIC CONTEXT MANAGEMENT OPERATIONS MAYOR MAYORS METROPOLITAN AREA METROPOLITAN AREAS MINISTRY OF ECONOMY MINISTRY OF ENVIRONMENT MINISTRY OF FINANCE MONETARY FUND MONETARY POLICY MUNICIPAL MUNICIPAL COUNCILS MUNICIPAL MAYORS MUNICIPAL OFFICIALS MUNICIPAL TAXES MUNICIPALITIES MUNICIPALITY NATIONAL STANDARDS NATIONAL UNITY NATURAL RESOURCES PENSIONS PERSONAL INCOME PERSONAL INCOME TAX POLICY FRAMEWORK POLICY MAKERS POLITICAL ECONOMY POVERTY RATE PROPERTY TAX PROVINCES PROVISIONS PUBLIC PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDS PUBLIC HEALTH PUBLIC OFFICIALS PUBLIC SECTOR PUBLIC SERVICE DELIVERY PUBLIC SERVICES REDISTRIBUTION REGIONAL GOVERNMENTS RESERVES RETURN REVENUE ASSIGNMENTS REVENUE MOBILIZATION REVENUE SOURCE REVENUE-RAISING CAPACITIES ROADS SOFT BUDGET CONSTRAINTS STABILIZATION STABILIZATION FUNCTION STREETS SUBNATIONAL SUBNATIONAL GOVERNMENTS SUPERVISORY AUTHORITY SUPERVISORY POWER SYSTEM OF EQUALIZATION TAX TAX ADMINISTRATION TAX ASSIGNMENTS TAX BASES TAX EFFORT TAX FRAMEWORK TAX REFORM TAX REVENUES TAX SYSTEM TAXATION TAXPAYERS TRANSFER OF RESOURCES TRANSFER SYSTEM TRANSPARENCY TREASURY UNFUNDED MANDATES USER CHARGES UTILITIES VALUATION VEHICLE TAXES WAGES |
| spellingShingle |
ACCOUNTABILITY ACCOUNTING ADMINISTRATIVE CONTROL ALLOCATION OF FUNDS ALLOCATION OF RESOURCES ALLOCATION OF RESPONSIBILITIES ARREARS ASSIGNMENT OF RESPONSIBILITIES AUTONOMY BAILOUT BASIC EDUCATION BUDGET CLASSIFICATION BUDGET CONSTRAINTS BUDGET EXECUTION BUDGET PROCESS BUDGET STRUCTURE BUDGETING CADASTRE CAPACITY CONSTRAINTS CAPACITY ENHANCEMENTS CAPITAL SPENDING CASH MANAGEMENT CENTRAL ADMINISTRATION CENTRAL BUDGET CENTRAL DEPARTMENTS CENTRAL FUNDS CENTRAL GOVERNMENT CENTRAL GOVERNMENTS CENTRAL MINISTRIES CENTRAL MINISTRY CENTRAL TAX CENTRAL TAX ADMINISTRATION CENTRALIZING CORPORATE INCOME CORPORATE INCOME TAX CREDIBILITY CURRENCY DEBT DEBT LIMITS DEBT MANAGEMENT DEBT PAYMENTS DECENTRALIZATION OBJECTIVES DECENTRALIZATION PROCESS DECONCENTRATION DEFICIT FINANCING DEFICITS DEVELOPING COUNTRIES DEVELOPMENT BANK DEVOLUTION DISTRICT ECONOMIC DEVELOPMENT EFFICIENT USE ELECTRICITY EMPLOYMENT EQUALIZATION EQUALIZATION ELEMENT EQUALIZATION TRANSFERS EXCHANGE RATE FINANCES FINANCIAL INFORMATION FISCAL COORDINATION FISCAL DECENTRALIZATION FISCAL FEDERALISM FISCAL GAP FISCAL RESPONSIBILITIES FLOW OF INFORMATION GOVERNANCE ISSUES GOVERNMENT FINANCE GOVERNOR GRANT ALLOCATION GROSS DOMESTIC PRODUCT HARD BUDGET HARD BUDGET CONSTRAINTS HORIZONTAL IMBALANCES HUMAN RESOURCES INCOME DISTRIBUTION INCOME LEVELS INCOME TAXES INFORMATION SYSTEM INFORMATION SYSTEMS INSTRUMENT INSURANCE INTERGOVERNMENTAL FINANCE INTERGOVERNMENTAL SYSTEM INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFER SYSTEM LAWS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE BODIES LEVEL OF GOVERNMENT LEVELS OF GOVERNMENT LIVING STANDARDS LOCAL ACCOUNTABILITY LOCAL ADMINISTRATION LOCAL AUTHORITIES LOCAL AUTHORITY LOCAL BUDGETS LOCAL CONDITIONS LOCAL DEFICITS LOCAL EFFICIENCY LOCAL FINANCES LOCAL GOVERNMENT LOCAL GOVERNMENT OFFICIALS LOCAL GOVERNMENT OPERATIONS LOCAL GOVERNMENT RESOURCES LOCAL GOVERNMENT SPENDING LOCAL GOVERNMENTS LOCAL OFFICIALS LOCAL OWN-SOURCE LOCAL OWN-SOURCE REVENUES LOCAL POLITICIANS LOCAL PUBLIC SERVICE LOCAL PUBLIC SERVICE DELIVERY LOCAL RESOURCE LOCAL RESOURCES LOCAL SPENDING LOCAL SPENDING PRIORITIES LOCAL TAX LOCAL TAX SYSTEM LOCAL TAXES MACROECONOMIC CONTEXT MANAGEMENT OPERATIONS MAYOR MAYORS METROPOLITAN AREA METROPOLITAN AREAS MINISTRY OF ECONOMY MINISTRY OF ENVIRONMENT MINISTRY OF FINANCE MONETARY FUND MONETARY POLICY MUNICIPAL MUNICIPAL COUNCILS MUNICIPAL MAYORS MUNICIPAL OFFICIALS MUNICIPAL TAXES MUNICIPALITIES MUNICIPALITY NATIONAL STANDARDS NATIONAL UNITY NATURAL RESOURCES PENSIONS PERSONAL INCOME PERSONAL INCOME TAX POLICY FRAMEWORK POLICY MAKERS POLITICAL ECONOMY POVERTY RATE PROPERTY TAX PROVINCES PROVISIONS PUBLIC PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDS PUBLIC HEALTH PUBLIC OFFICIALS PUBLIC SECTOR PUBLIC SERVICE DELIVERY PUBLIC SERVICES REDISTRIBUTION REGIONAL GOVERNMENTS RESERVES RETURN REVENUE ASSIGNMENTS REVENUE MOBILIZATION REVENUE SOURCE REVENUE-RAISING CAPACITIES ROADS SOFT BUDGET CONSTRAINTS STABILIZATION STABILIZATION FUNCTION STREETS SUBNATIONAL SUBNATIONAL GOVERNMENTS SUPERVISORY AUTHORITY SUPERVISORY POWER SYSTEM OF EQUALIZATION TAX TAX ADMINISTRATION TAX ASSIGNMENTS TAX BASES TAX EFFORT TAX FRAMEWORK TAX REFORM TAX REVENUES TAX SYSTEM TAXATION TAXPAYERS TRANSFER OF RESOURCES TRANSFER SYSTEM TRANSPARENCY TREASURY UNFUNDED MANDATES USER CHARGES UTILITIES VALUATION VEHICLE TAXES WAGES World Bank Cameroon - The Path to Fiscal Decentralization : Opportunities and Challenges |
| geographic_facet |
Africa Cameroon |
| description |
Decentralization in Cameroon is an
instrument to meet multiple objectives. This report takes
stock of Cameroon s experience with decentralization. It
examines whether the design has been coherently formulated
and preconditions for decentralization have been put in
place. It also suggests short to medium-term proposals to
make the process work better, within the constraints of
significant data limitations. The design of the
decentralization process in Cameroon reflects the
normative approaches to decentralization-assuming benign
officials and policy makers, and stipulating a normative
allocation of responsibilities. In reality, a political
economy story is at play, as suggested by developments in
the positive literature that drop the assumption of
disinterested officials. The legal framework relating to
decentralization is overlapping, cumbersome and
contradictory, and in many respects open to different
interpretations. The main difficulty is that decentralized
functions are ill-defined and not distinct from
deconcentrated operations of the central government. This
report examines the building blocks of the decentralization
framework-starting in chapter one with a description of the
status quo and the methods to be used. In chapter two
discuss the unclear legal framework in Cameroon. The fuzzy
spending responsibilities and lack of effective strategy to
address the extent and scope of decentralization are
examined in chapter three. The weaknesses in information
flows and public financial management (PFM) issues,
including in the budgeting, treasury and debt management
systems are addressed in chapter four. Examine in chapter
five the absence of effective own-source revenues that
limits the accountability of local governments. This
accentuates a general absence of hard budget constraints at
the sub national level. In chapter six review some options
for redesigning the transfer system, and some institutional
arrangements. Finally, in chapter seven address the special
issues related to forestry. |
| format |
Economic & Sector Work :: Policy Note |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
Cameroon - The Path to Fiscal Decentralization : Opportunities and Challenges |
| title_short |
Cameroon - The Path to Fiscal Decentralization : Opportunities and Challenges |
| title_full |
Cameroon - The Path to Fiscal Decentralization : Opportunities and Challenges |
| title_fullStr |
Cameroon - The Path to Fiscal Decentralization : Opportunities and Challenges |
| title_full_unstemmed |
Cameroon - The Path to Fiscal Decentralization : Opportunities and Challenges |
| title_sort |
cameroon - the path to fiscal decentralization : opportunities and challenges |
| publisher |
Washington, DC |
| publishDate |
2012 |
| url |
http://documents.worldbank.org/curated/en/2012/09/16926649/cameroon-path-fiscal-decentralization-opportunities-challenges http://hdl.handle.net/10986/11875 |
| _version_ |
1764418506691969024 |
| spelling |
okr-10986-118752021-04-23T14:02:58Z Cameroon - The Path to Fiscal Decentralization : Opportunities and Challenges World Bank ACCOUNTABILITY ACCOUNTING ADMINISTRATIVE CONTROL ALLOCATION OF FUNDS ALLOCATION OF RESOURCES ALLOCATION OF RESPONSIBILITIES ARREARS ASSIGNMENT OF RESPONSIBILITIES AUTONOMY BAILOUT BASIC EDUCATION BUDGET CLASSIFICATION BUDGET CONSTRAINTS BUDGET EXECUTION BUDGET PROCESS BUDGET STRUCTURE BUDGETING CADASTRE CAPACITY CONSTRAINTS CAPACITY ENHANCEMENTS CAPITAL SPENDING CASH MANAGEMENT CENTRAL ADMINISTRATION CENTRAL BUDGET CENTRAL DEPARTMENTS CENTRAL FUNDS CENTRAL GOVERNMENT CENTRAL GOVERNMENTS CENTRAL MINISTRIES CENTRAL MINISTRY CENTRAL TAX CENTRAL TAX ADMINISTRATION CENTRALIZING CORPORATE INCOME CORPORATE INCOME TAX CREDIBILITY CURRENCY DEBT DEBT LIMITS DEBT MANAGEMENT DEBT PAYMENTS DECENTRALIZATION OBJECTIVES DECENTRALIZATION PROCESS DECONCENTRATION DEFICIT FINANCING DEFICITS DEVELOPING COUNTRIES DEVELOPMENT BANK DEVOLUTION DISTRICT ECONOMIC DEVELOPMENT EFFICIENT USE ELECTRICITY EMPLOYMENT EQUALIZATION EQUALIZATION ELEMENT EQUALIZATION TRANSFERS EXCHANGE RATE FINANCES FINANCIAL INFORMATION FISCAL COORDINATION FISCAL DECENTRALIZATION FISCAL FEDERALISM FISCAL GAP FISCAL RESPONSIBILITIES FLOW OF INFORMATION GOVERNANCE ISSUES GOVERNMENT FINANCE GOVERNOR GRANT ALLOCATION GROSS DOMESTIC PRODUCT HARD BUDGET HARD BUDGET CONSTRAINTS HORIZONTAL IMBALANCES HUMAN RESOURCES INCOME DISTRIBUTION INCOME LEVELS INCOME TAXES INFORMATION SYSTEM INFORMATION SYSTEMS INSTRUMENT INSURANCE INTERGOVERNMENTAL FINANCE INTERGOVERNMENTAL SYSTEM INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFER SYSTEM LAWS LEGAL FRAMEWORK LEGISLATION LEGISLATIVE BODIES LEVEL OF GOVERNMENT LEVELS OF GOVERNMENT LIVING STANDARDS LOCAL ACCOUNTABILITY LOCAL ADMINISTRATION LOCAL AUTHORITIES LOCAL AUTHORITY LOCAL BUDGETS LOCAL CONDITIONS LOCAL DEFICITS LOCAL EFFICIENCY LOCAL FINANCES LOCAL GOVERNMENT LOCAL GOVERNMENT OFFICIALS LOCAL GOVERNMENT OPERATIONS LOCAL GOVERNMENT RESOURCES LOCAL GOVERNMENT SPENDING LOCAL GOVERNMENTS LOCAL OFFICIALS LOCAL OWN-SOURCE LOCAL OWN-SOURCE REVENUES LOCAL POLITICIANS LOCAL PUBLIC SERVICE LOCAL PUBLIC SERVICE DELIVERY LOCAL RESOURCE LOCAL RESOURCES LOCAL SPENDING LOCAL SPENDING PRIORITIES LOCAL TAX LOCAL TAX SYSTEM LOCAL TAXES MACROECONOMIC CONTEXT MANAGEMENT OPERATIONS MAYOR MAYORS METROPOLITAN AREA METROPOLITAN AREAS MINISTRY OF ECONOMY MINISTRY OF ENVIRONMENT MINISTRY OF FINANCE MONETARY FUND MONETARY POLICY MUNICIPAL MUNICIPAL COUNCILS MUNICIPAL MAYORS MUNICIPAL OFFICIALS MUNICIPAL TAXES MUNICIPALITIES MUNICIPALITY NATIONAL STANDARDS NATIONAL UNITY NATURAL RESOURCES PENSIONS PERSONAL INCOME PERSONAL INCOME TAX POLICY FRAMEWORK POLICY MAKERS POLITICAL ECONOMY POVERTY RATE PROPERTY TAX PROVINCES PROVISIONS PUBLIC PUBLIC FINANCE PUBLIC FINANCE MANAGEMENT PUBLIC FINANCES PUBLIC FINANCIAL MANAGEMENT PUBLIC FINANCIAL MANAGEMENT SYSTEM PUBLIC FUNDS PUBLIC HEALTH PUBLIC OFFICIALS PUBLIC SECTOR PUBLIC SERVICE DELIVERY PUBLIC SERVICES REDISTRIBUTION REGIONAL GOVERNMENTS RESERVES RETURN REVENUE ASSIGNMENTS REVENUE MOBILIZATION REVENUE SOURCE REVENUE-RAISING CAPACITIES ROADS SOFT BUDGET CONSTRAINTS STABILIZATION STABILIZATION FUNCTION STREETS SUBNATIONAL SUBNATIONAL GOVERNMENTS SUPERVISORY AUTHORITY SUPERVISORY POWER SYSTEM OF EQUALIZATION TAX TAX ADMINISTRATION TAX ASSIGNMENTS TAX BASES TAX EFFORT TAX FRAMEWORK TAX REFORM TAX REVENUES TAX SYSTEM TAXATION TAXPAYERS TRANSFER OF RESOURCES TRANSFER SYSTEM TRANSPARENCY TREASURY UNFUNDED MANDATES USER CHARGES UTILITIES VALUATION VEHICLE TAXES WAGES Decentralization in Cameroon is an instrument to meet multiple objectives. This report takes stock of Cameroon s experience with decentralization. It examines whether the design has been coherently formulated and preconditions for decentralization have been put in place. It also suggests short to medium-term proposals to make the process work better, within the constraints of significant data limitations. The design of the decentralization process in Cameroon reflects the normative approaches to decentralization-assuming benign officials and policy makers, and stipulating a normative allocation of responsibilities. In reality, a political economy story is at play, as suggested by developments in the positive literature that drop the assumption of disinterested officials. The legal framework relating to decentralization is overlapping, cumbersome and contradictory, and in many respects open to different interpretations. The main difficulty is that decentralized functions are ill-defined and not distinct from deconcentrated operations of the central government. This report examines the building blocks of the decentralization framework-starting in chapter one with a description of the status quo and the methods to be used. In chapter two discuss the unclear legal framework in Cameroon. The fuzzy spending responsibilities and lack of effective strategy to address the extent and scope of decentralization are examined in chapter three. The weaknesses in information flows and public financial management (PFM) issues, including in the budgeting, treasury and debt management systems are addressed in chapter four. Examine in chapter five the absence of effective own-source revenues that limits the accountability of local governments. This accentuates a general absence of hard budget constraints at the sub national level. In chapter six review some options for redesigning the transfer system, and some institutional arrangements. Finally, in chapter seven address the special issues related to forestry. 2012-12-04T16:21:16Z 2012-12-04T16:21:16Z 2012-09 http://documents.worldbank.org/curated/en/2012/09/16926649/cameroon-path-fiscal-decentralization-opportunities-challenges http://hdl.handle.net/10986/11875 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Policy Note Economic & Sector Work Africa Cameroon |