China - National Development and Sub-National Finance : A Review of Provincial Expenditures
In China, the highly decentralized fiscal system undermines improvements in policy outcomes and contributes to increasing disparities among its regions. However, rather than re-centralizing, China would benefit from pursuing reforms to: improve exp...
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| Format: | Public Expenditure Review |
| Language: | English en_US |
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Washington, DC
2013
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| Subjects: | |
| Online Access: | http://documents.worldbank.org/curated/en/2002/04/1768217/china-national-development-sub-national-finance-review-provincial-expenditures http://hdl.handle.net/10986/15423 |
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okr-10986-15423 |
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| recordtype |
oai_dc |
| repository_type |
Digital Repository |
| institution_category |
Foreign Institution |
| institution |
Digital Repositories |
| building |
World Bank Open Knowledge Repository |
| collection |
World Bank |
| language |
English en_US |
| topic |
ACCOUNTABILITY ACCOUNTING ADMINISTRATION REFORM ADMINISTRATIVE CAPACITIES ADMINISTRATIVE CAPACITY AGGREGATE FISCAL DISCIPLINE AUDITING AUTHORITY BASIC EDUCATION BORROWING BUDGET EXECUTION BUDGET MANAGEMENT BUDGET PROCESS BUDGET REFORM BUDGETARY AUTONOMY BUDGETARY EXPENDITURES BUDGETARY FUNDS BUDGETARY INSTITUTIONS BUDGETARY RESOURCES BUDGETARY SUPPORT CENTRAL GOVERNMENT CENTRAL GOVERNMENTS CENTRAL TRANSFERS CIVIL SERVICE CONSOLIDATION DEVELOPMENT BANKS DISTORTED INCENTIVES EBF ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIES OF SCALE EQUALIZATION EXECUTION EXPENDITURE EXPENDITURE ASSIGNMENT EXPENDITURE ASSIGNMENTS EXPENDITURE RESPONSIBILITIES FINANCIAL CONTRIBUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL TRANSACTIONS FISCAL FISCAL DECENTRALIZATION FISCAL REFORM FISCAL REFORMS FISCAL RESOURCES FISCAL REVENUES FISCAL YEAR FOREST MANAGEMENT GNP GOVERNMENT AGENCIES GOVERNMENT EXPENDITURES GOVERNMENT LEVELS GOVERNMENT SUBSIDY GOVERNMENTAL REFORM GRANT DESIGN GROSS DOMESTIC PRODUCT GROSS NATIONAL PRODUCT HEALTH EXPENDITURES HEALTH SERVICES INCOME INFLATION INSURANCE LACK OF AUTONOMY LAWS LEGAL REQUIREMENTS LEVELS OF GOVERNMENT LOCAL AUTONOMY LOCAL GOVERNMENT LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAX LOCAL TAXES MANDATES MARGINAL BENEFITS MARKET DISCIPLINE MATCHING GRANTS MINISTRY OF FINANCE MUNICIPAL FINANCE MUNICIPALITIES NATIONAL EXPENDITURES NATIONAL GOVERNMENTS PAYMENT ARREARS PERVERSE INCENTIVES POLLUTION POLLUTION CONTROL PREFECTURES PREVENTIVE HEALTH CARE PRIVATE GOODS PROVINCIAL GOVERNMENTS PUBLIC EMPLOYMENT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC GOODS PUBLIC INVESTMENT PUBLIC SECTOR PUBLIC SECTOR EMPLOYMENT PUBLIC SECTOR PERFORMANCE PUBLIC SERVICE PUBLIC SERVICES PUBLIC SPENDING RATIONALIZATION RECURRENT EXPENDITURES REPRESENTATIVES RESOURCE USE REVENUE MOBILIZATION REVENUE SHARING SAVINGS SOCIAL PROTECTION SOCIAL SECURITY SOCIAL SERVICES SOCIAL WELFARE STATE-OWNED ENTERPRISES STRUCTURE OF GOVERNMENT TAX ADMINISTRATION TAX COLLECTION TAX POLICY TAX REFORM TAX REFORMS TAX REVENUES TAX SHARING TAX SYSTEM TOTAL EXPENDITURES TRANSITION ECONOMIES TREASURY UNEMPLOYMENT WAGE DIFFERENTIALS WATERSHED INTERGOVERNMENTAL FISCAL RELATIONS INTERGOVERNMENTAL TAX RELATIONS INTERGOVERNMENTAL TRANSFER OF FUNDS PENSION SYSTEMS UNEMPLOYMENT INSURANCE TEACHER SALARIES PAYMENT OF CHARGES PAYMENTS ARREARS PUBLIC EXPENDITURES GOVERNMENT SPENDING POLICY BUDGET MANAGEMENT VALUE ADDED TAXES CORPORATE TAXATION EQUALIZATION LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENT TAXATION INCENTIVES FINANCIAL INCENTIVES LEGAL REFORM UNFUNDED MANDATES REVENUE SHARING TAX COLLECTION TAX ENFORCEMENT EFFICIENCY FISCAL EFFICIENCY DECENTRALIZATION GOVERNMENT ROLE CIVIL SERVICE REFORMS ADMINISTRATIVE STRUCTURE |
| spellingShingle |
ACCOUNTABILITY ACCOUNTING ADMINISTRATION REFORM ADMINISTRATIVE CAPACITIES ADMINISTRATIVE CAPACITY AGGREGATE FISCAL DISCIPLINE AUDITING AUTHORITY BASIC EDUCATION BORROWING BUDGET EXECUTION BUDGET MANAGEMENT BUDGET PROCESS BUDGET REFORM BUDGETARY AUTONOMY BUDGETARY EXPENDITURES BUDGETARY FUNDS BUDGETARY INSTITUTIONS BUDGETARY RESOURCES BUDGETARY SUPPORT CENTRAL GOVERNMENT CENTRAL GOVERNMENTS CENTRAL TRANSFERS CIVIL SERVICE CONSOLIDATION DEVELOPMENT BANKS DISTORTED INCENTIVES EBF ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIES OF SCALE EQUALIZATION EXECUTION EXPENDITURE EXPENDITURE ASSIGNMENT EXPENDITURE ASSIGNMENTS EXPENDITURE RESPONSIBILITIES FINANCIAL CONTRIBUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL TRANSACTIONS FISCAL FISCAL DECENTRALIZATION FISCAL REFORM FISCAL REFORMS FISCAL RESOURCES FISCAL REVENUES FISCAL YEAR FOREST MANAGEMENT GNP GOVERNMENT AGENCIES GOVERNMENT EXPENDITURES GOVERNMENT LEVELS GOVERNMENT SUBSIDY GOVERNMENTAL REFORM GRANT DESIGN GROSS DOMESTIC PRODUCT GROSS NATIONAL PRODUCT HEALTH EXPENDITURES HEALTH SERVICES INCOME INFLATION INSURANCE LACK OF AUTONOMY LAWS LEGAL REQUIREMENTS LEVELS OF GOVERNMENT LOCAL AUTONOMY LOCAL GOVERNMENT LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAX LOCAL TAXES MANDATES MARGINAL BENEFITS MARKET DISCIPLINE MATCHING GRANTS MINISTRY OF FINANCE MUNICIPAL FINANCE MUNICIPALITIES NATIONAL EXPENDITURES NATIONAL GOVERNMENTS PAYMENT ARREARS PERVERSE INCENTIVES POLLUTION POLLUTION CONTROL PREFECTURES PREVENTIVE HEALTH CARE PRIVATE GOODS PROVINCIAL GOVERNMENTS PUBLIC EMPLOYMENT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC GOODS PUBLIC INVESTMENT PUBLIC SECTOR PUBLIC SECTOR EMPLOYMENT PUBLIC SECTOR PERFORMANCE PUBLIC SERVICE PUBLIC SERVICES PUBLIC SPENDING RATIONALIZATION RECURRENT EXPENDITURES REPRESENTATIVES RESOURCE USE REVENUE MOBILIZATION REVENUE SHARING SAVINGS SOCIAL PROTECTION SOCIAL SECURITY SOCIAL SERVICES SOCIAL WELFARE STATE-OWNED ENTERPRISES STRUCTURE OF GOVERNMENT TAX ADMINISTRATION TAX COLLECTION TAX POLICY TAX REFORM TAX REFORMS TAX REVENUES TAX SHARING TAX SYSTEM TOTAL EXPENDITURES TRANSITION ECONOMIES TREASURY UNEMPLOYMENT WAGE DIFFERENTIALS WATERSHED INTERGOVERNMENTAL FISCAL RELATIONS INTERGOVERNMENTAL TAX RELATIONS INTERGOVERNMENTAL TRANSFER OF FUNDS PENSION SYSTEMS UNEMPLOYMENT INSURANCE TEACHER SALARIES PAYMENT OF CHARGES PAYMENTS ARREARS PUBLIC EXPENDITURES GOVERNMENT SPENDING POLICY BUDGET MANAGEMENT VALUE ADDED TAXES CORPORATE TAXATION EQUALIZATION LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENT TAXATION INCENTIVES FINANCIAL INCENTIVES LEGAL REFORM UNFUNDED MANDATES REVENUE SHARING TAX COLLECTION TAX ENFORCEMENT EFFICIENCY FISCAL EFFICIENCY DECENTRALIZATION GOVERNMENT ROLE CIVIL SERVICE REFORMS ADMINISTRATIVE STRUCTURE World Bank China - National Development and Sub-National Finance : A Review of Provincial Expenditures |
| geographic_facet |
East Asia and Pacific China |
| description |
In China, the highly decentralized
fiscal system undermines improvements in policy outcomes and
contributes to increasing disparities among its regions.
However, rather than re-centralizing, China would benefit
from pursuing reforms to: improve expenditure and revenue
assignments for the various levels of government; distribute
fiscal resources more equally; and improve the use of these
resources through better budget management at all levels of
government. This report recommends a comprehensive reform
effort that covers all the components of the
inter-governmental fiscal system, arguing that selective
interventions to address specific local financial problems
such as defaults on pension and unemployment stipends, and
payment arrears on teachers' salaries, have created
some pervasive incentives. A piecemeal approach to
inter-governmental fiscal reform is unlikely to succeed
because it will not take into account the interdependence of
transfers on revenue assignments or the role played by
expenditure assignments on the adequacy of revenue
assignments and transfers. |
| format |
Economic & Sector Work :: Public Expenditure Review |
| author |
World Bank |
| author_facet |
World Bank |
| author_sort |
World Bank |
| title |
China - National Development and Sub-National Finance : A Review of Provincial Expenditures |
| title_short |
China - National Development and Sub-National Finance : A Review of Provincial Expenditures |
| title_full |
China - National Development and Sub-National Finance : A Review of Provincial Expenditures |
| title_fullStr |
China - National Development and Sub-National Finance : A Review of Provincial Expenditures |
| title_full_unstemmed |
China - National Development and Sub-National Finance : A Review of Provincial Expenditures |
| title_sort |
china - national development and sub-national finance : a review of provincial expenditures |
| publisher |
Washington, DC |
| publishDate |
2013 |
| url |
http://documents.worldbank.org/curated/en/2002/04/1768217/china-national-development-sub-national-finance-review-provincial-expenditures http://hdl.handle.net/10986/15423 |
| _version_ |
1764426910855593984 |
| spelling |
okr-10986-154232021-04-23T14:03:14Z China - National Development and Sub-National Finance : A Review of Provincial Expenditures World Bank ACCOUNTABILITY ACCOUNTING ADMINISTRATION REFORM ADMINISTRATIVE CAPACITIES ADMINISTRATIVE CAPACITY AGGREGATE FISCAL DISCIPLINE AUDITING AUTHORITY BASIC EDUCATION BORROWING BUDGET EXECUTION BUDGET MANAGEMENT BUDGET PROCESS BUDGET REFORM BUDGETARY AUTONOMY BUDGETARY EXPENDITURES BUDGETARY FUNDS BUDGETARY INSTITUTIONS BUDGETARY RESOURCES BUDGETARY SUPPORT CENTRAL GOVERNMENT CENTRAL GOVERNMENTS CENTRAL TRANSFERS CIVIL SERVICE CONSOLIDATION DEVELOPMENT BANKS DISTORTED INCENTIVES EBF ECONOMIC DEVELOPMENT ECONOMIC GROWTH ECONOMIES OF SCALE EQUALIZATION EXECUTION EXPENDITURE EXPENDITURE ASSIGNMENT EXPENDITURE ASSIGNMENTS EXPENDITURE RESPONSIBILITIES FINANCIAL CONTRIBUTION FINANCIAL INSTITUTIONS FINANCIAL MANAGEMENT FINANCIAL TRANSACTIONS FISCAL FISCAL DECENTRALIZATION FISCAL REFORM FISCAL REFORMS FISCAL RESOURCES FISCAL REVENUES FISCAL YEAR FOREST MANAGEMENT GNP GOVERNMENT AGENCIES GOVERNMENT EXPENDITURES GOVERNMENT LEVELS GOVERNMENT SUBSIDY GOVERNMENTAL REFORM GRANT DESIGN GROSS DOMESTIC PRODUCT GROSS NATIONAL PRODUCT HEALTH EXPENDITURES HEALTH SERVICES INCOME INFLATION INSURANCE LACK OF AUTONOMY LAWS LEGAL REQUIREMENTS LEVELS OF GOVERNMENT LOCAL AUTONOMY LOCAL GOVERNMENT LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAX LOCAL TAXES MANDATES MARGINAL BENEFITS MARKET DISCIPLINE MATCHING GRANTS MINISTRY OF FINANCE MUNICIPAL FINANCE MUNICIPALITIES NATIONAL EXPENDITURES NATIONAL GOVERNMENTS PAYMENT ARREARS PERVERSE INCENTIVES POLLUTION POLLUTION CONTROL PREFECTURES PREVENTIVE HEALTH CARE PRIVATE GOODS PROVINCIAL GOVERNMENTS PUBLIC EMPLOYMENT PUBLIC EXPENDITURE PUBLIC EXPENDITURE MANAGEMENT PUBLIC EXPENDITURE REVIEW PUBLIC EXPENDITURES PUBLIC FINANCE PUBLIC GOODS PUBLIC INVESTMENT PUBLIC SECTOR PUBLIC SECTOR EMPLOYMENT PUBLIC SECTOR PERFORMANCE PUBLIC SERVICE PUBLIC SERVICES PUBLIC SPENDING RATIONALIZATION RECURRENT EXPENDITURES REPRESENTATIVES RESOURCE USE REVENUE MOBILIZATION REVENUE SHARING SAVINGS SOCIAL PROTECTION SOCIAL SECURITY SOCIAL SERVICES SOCIAL WELFARE STATE-OWNED ENTERPRISES STRUCTURE OF GOVERNMENT TAX ADMINISTRATION TAX COLLECTION TAX POLICY TAX REFORM TAX REFORMS TAX REVENUES TAX SHARING TAX SYSTEM TOTAL EXPENDITURES TRANSITION ECONOMIES TREASURY UNEMPLOYMENT WAGE DIFFERENTIALS WATERSHED INTERGOVERNMENTAL FISCAL RELATIONS INTERGOVERNMENTAL TAX RELATIONS INTERGOVERNMENTAL TRANSFER OF FUNDS PENSION SYSTEMS UNEMPLOYMENT INSURANCE TEACHER SALARIES PAYMENT OF CHARGES PAYMENTS ARREARS PUBLIC EXPENDITURES GOVERNMENT SPENDING POLICY BUDGET MANAGEMENT VALUE ADDED TAXES CORPORATE TAXATION EQUALIZATION LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENT TAXATION INCENTIVES FINANCIAL INCENTIVES LEGAL REFORM UNFUNDED MANDATES REVENUE SHARING TAX COLLECTION TAX ENFORCEMENT EFFICIENCY FISCAL EFFICIENCY DECENTRALIZATION GOVERNMENT ROLE CIVIL SERVICE REFORMS ADMINISTRATIVE STRUCTURE In China, the highly decentralized fiscal system undermines improvements in policy outcomes and contributes to increasing disparities among its regions. However, rather than re-centralizing, China would benefit from pursuing reforms to: improve expenditure and revenue assignments for the various levels of government; distribute fiscal resources more equally; and improve the use of these resources through better budget management at all levels of government. This report recommends a comprehensive reform effort that covers all the components of the inter-governmental fiscal system, arguing that selective interventions to address specific local financial problems such as defaults on pension and unemployment stipends, and payment arrears on teachers' salaries, have created some pervasive incentives. A piecemeal approach to inter-governmental fiscal reform is unlikely to succeed because it will not take into account the interdependence of transfers on revenue assignments or the role played by expenditure assignments on the adequacy of revenue assignments and transfers. 2013-08-28T14:38:11Z 2013-08-28T14:38:11Z 2002-04-09 http://documents.worldbank.org/curated/en/2002/04/1768217/china-national-development-sub-national-finance-review-provincial-expenditures http://hdl.handle.net/10986/15423 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work :: Public Expenditure Review Economic & Sector Work East Asia and Pacific China |