South East Europe Municipal Finance Review : Local Government Finance in the Western Balkans

This report addresses the limited access to local governments of data and knowledge of municipal finance issues in South East Europe (SEE). The objective of the analytical work under the SEE Municipal Finance Review (MFR) aims to (i) contribute to...

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Main Author: World Bank
Format: Working Paper
Language:English
en_US
Published: Washington, DC 2014
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/2013/09/19713014/south-east-europe-municipal-finance-review-local-government-finance-western-balkans
http://hdl.handle.net/10986/18965
id okr-10986-18965
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
ASSET SALES
ASSETS
BUDGET EXECUTION
CAPACITY BUILDING
CAPITAL EXPENDITURE
CAPITAL EXPENDITURES
CAPITALS
CENTRAL GOVERNMENT
CENTRAL GOVERNMENT BUDGET
CENTRAL GOVERNMENT BUDGETS
CENTRAL GOVERNMENTS
CENTRAL TRANSFERS
CITIES
CITY SIZE
COMMUNITY AMENITIES
COMMUNITY DEVELOPMENT
COMMUNITY HEALTH
COMPARATIVE DATA
COUNCILORS
CREDITWORTHINESS
CURRENT EXPENDITURES
DEBT MANAGEMENT
DECENTRALIZATION
DECENTRALIZATION PROCESS
DEVOLUTION
DISTRICT
DISTRICT HEATING
EQUALIZATION
EXPENDITURE ASSIGNMENTS
EXPENDITURE DATA
EXPENDITURE MANAGEMENT
EXPENDITURE NEEDS
EXPENDITURE PER CAPITA
EXPENDITURE RESPONSIBILITIES
EXPENDITURES ON HEALTH
EXPENDITURES PER CAPITA
FINANCIAL RESOURCES
FISCAL CAPACITY
FISCAL DECENTRALIZATION
FISCAL DECENTRALIZATION INDICATORS
FISCAL INFORMATION
FISCAL MANAGEMENT
FISCAL PERFORMANCE
FISCAL POLICIES
FISCAL TRANSFERS
GOVERNMENT DEBT
GOVERNMENT SPENDING
HEALTH SERVICES
HOUSING
INCOME
INFLATION
INSTITUTIONAL ARRANGEMENTS
INSTITUTIONAL FRAMEWORK
INSTITUTIONAL STRUCTURE
INTERGOVERNMENTAL FISCAL RELATIONS
INTERGOVERNMENTAL TRANSFERS
LARGE CITIES
LAWS
LEGISLATION
LICENSES
LOCAL ADMINISTRATION
LOCAL AUTHORITIES
LOCAL AUTONOMY
LOCAL BUDGETS
LOCAL CAPITAL EXPENDITURES
LOCAL EXPENDITURE
LOCAL FEES
LOCAL GOVERNMENT
LOCAL GOVERNMENT ASSOCIATIONS
LOCAL GOVERNMENT BORROWING
LOCAL GOVERNMENT BUDGETS
LOCAL GOVERNMENT EXPENDITURE
LOCAL GOVERNMENT EXPENDITURES
LOCAL GOVERNMENT FINANCE
LOCAL GOVERNMENT FUNCTIONS
LOCAL GOVERNMENT MANAGEMENT
LOCAL GOVERNMENT OFFICIALS
LOCAL GOVERNMENT REVENUE
LOCAL GOVERNMENT REVENUES
LOCAL GOVERNMENT SPENDING
LOCAL GOVERNMENT STRUCTURE
LOCAL GOVERNMENTS
LOCAL LEVEL
LOCAL REVENUE
LOCAL SPENDING
MANDATES
MAYOR
MAYORS
METROPOLITAN AREAS
MINISTRY OF FINANCE
MUNICIPAL
MUNICIPAL CREDIT
MUNICIPAL DEBT
MUNICIPAL FINANCE
MUNICIPAL FINANCIAL MANAGEMENT
MUNICIPAL INFRASTRUCTURE
MUNICIPAL LEVEL
MUNICIPAL MANAGEMENT
MUNICIPAL SERVICES
MUNICIPALITIES
MUNICIPALITY
NATIONAL BUDGETS
OUTSTANDING DEBT
OWN SOURCE REVENUE
PER CAPITA EXPENDITURES
POLICY MAKERS
PROPERTY TAXES
PROVINCE
PROVISIONS
PUBLIC
PUBLIC ADMINISTRATION
PUBLIC EDUCATION
PUBLIC EDUCATION SPENDING
PUBLIC EXPENDITURE
PUBLIC EXPENDITURES
PUBLIC HEALTH
PUBLIC INVESTMENT
PUBLIC SECTOR
PUBLIC SECTOR SPENDING
PUBLIC SERVICE
PUBLIC SERVICE DELIVERY
PUBLIC SERVICES
PUBLIC SPENDING
PUBLIC TRANSPORT
PUBLIC TRANSPORTATION
PUBLIC TRANSPORTATION SYSTEMS
PUBLIC UTILITIES
REGIONAL GOVERNMENT
REGIONAL GOVERNMENTS
REGIONAL POLICIES
REVENUE ASSIGNMENTS
REVENUE COLLECTION
REVENUE ENHANCEMENT
REVENUE MOBILIZATION
REVENUE SOURCES
REVENUE STRUCTURE
RISK MANAGEMENT
ROADS
SEWAGE
SIZE OF MUNICIPALITIES
SMALL MUNICIPALITIES
SOCIAL SERVICES
SOCIAL WELFARE
SOLID WASTE MANAGEMENT
STREET LIGHTING
SUB-NATIONAL
SUB-NATIONAL DEBT
SUB-NATIONAL EXPENDITURE
SUB-NATIONAL EXPENDITURES
SUB-NATIONAL FINANCE
SUB-NATIONAL GOVERNMENT
SUB-NATIONAL GOVERNMENT EXPENDITURE
SUB-NATIONAL GOVERNMENTS
SUBNATIONAL
SUBNATIONAL GOVERNMENT
SUSTAINABLE CITIES
TAX
TAX BASE
TAX EFFORTS
TAX REVENUE
TAX REVENUES
TECHNICAL ASSISTANCE
TOTAL CAPITAL EXPENDITURES
TOTAL EXPENDITURE
TOTAL EXPENDITURES
TOTAL LOCAL EXPENDITURES
TOTAL PUBLIC EXPENDITURES
TOWN
TOWNS
TRANSPARENCY
TREASURY
URBAN AREAS
URBAN PLANNING
URBAN SERVICES
URBANIZATION
WAGES
WATER SUPPLY
spellingShingle ACCOUNTABILITY
ACCOUNTING
ASSET SALES
ASSETS
BUDGET EXECUTION
CAPACITY BUILDING
CAPITAL EXPENDITURE
CAPITAL EXPENDITURES
CAPITALS
CENTRAL GOVERNMENT
CENTRAL GOVERNMENT BUDGET
CENTRAL GOVERNMENT BUDGETS
CENTRAL GOVERNMENTS
CENTRAL TRANSFERS
CITIES
CITY SIZE
COMMUNITY AMENITIES
COMMUNITY DEVELOPMENT
COMMUNITY HEALTH
COMPARATIVE DATA
COUNCILORS
CREDITWORTHINESS
CURRENT EXPENDITURES
DEBT MANAGEMENT
DECENTRALIZATION
DECENTRALIZATION PROCESS
DEVOLUTION
DISTRICT
DISTRICT HEATING
EQUALIZATION
EXPENDITURE ASSIGNMENTS
EXPENDITURE DATA
EXPENDITURE MANAGEMENT
EXPENDITURE NEEDS
EXPENDITURE PER CAPITA
EXPENDITURE RESPONSIBILITIES
EXPENDITURES ON HEALTH
EXPENDITURES PER CAPITA
FINANCIAL RESOURCES
FISCAL CAPACITY
FISCAL DECENTRALIZATION
FISCAL DECENTRALIZATION INDICATORS
FISCAL INFORMATION
FISCAL MANAGEMENT
FISCAL PERFORMANCE
FISCAL POLICIES
FISCAL TRANSFERS
GOVERNMENT DEBT
GOVERNMENT SPENDING
HEALTH SERVICES
HOUSING
INCOME
INFLATION
INSTITUTIONAL ARRANGEMENTS
INSTITUTIONAL FRAMEWORK
INSTITUTIONAL STRUCTURE
INTERGOVERNMENTAL FISCAL RELATIONS
INTERGOVERNMENTAL TRANSFERS
LARGE CITIES
LAWS
LEGISLATION
LICENSES
LOCAL ADMINISTRATION
LOCAL AUTHORITIES
LOCAL AUTONOMY
LOCAL BUDGETS
LOCAL CAPITAL EXPENDITURES
LOCAL EXPENDITURE
LOCAL FEES
LOCAL GOVERNMENT
LOCAL GOVERNMENT ASSOCIATIONS
LOCAL GOVERNMENT BORROWING
LOCAL GOVERNMENT BUDGETS
LOCAL GOVERNMENT EXPENDITURE
LOCAL GOVERNMENT EXPENDITURES
LOCAL GOVERNMENT FINANCE
LOCAL GOVERNMENT FUNCTIONS
LOCAL GOVERNMENT MANAGEMENT
LOCAL GOVERNMENT OFFICIALS
LOCAL GOVERNMENT REVENUE
LOCAL GOVERNMENT REVENUES
LOCAL GOVERNMENT SPENDING
LOCAL GOVERNMENT STRUCTURE
LOCAL GOVERNMENTS
LOCAL LEVEL
LOCAL REVENUE
LOCAL SPENDING
MANDATES
MAYOR
MAYORS
METROPOLITAN AREAS
MINISTRY OF FINANCE
MUNICIPAL
MUNICIPAL CREDIT
MUNICIPAL DEBT
MUNICIPAL FINANCE
MUNICIPAL FINANCIAL MANAGEMENT
MUNICIPAL INFRASTRUCTURE
MUNICIPAL LEVEL
MUNICIPAL MANAGEMENT
MUNICIPAL SERVICES
MUNICIPALITIES
MUNICIPALITY
NATIONAL BUDGETS
OUTSTANDING DEBT
OWN SOURCE REVENUE
PER CAPITA EXPENDITURES
POLICY MAKERS
PROPERTY TAXES
PROVINCE
PROVISIONS
PUBLIC
PUBLIC ADMINISTRATION
PUBLIC EDUCATION
PUBLIC EDUCATION SPENDING
PUBLIC EXPENDITURE
PUBLIC EXPENDITURES
PUBLIC HEALTH
PUBLIC INVESTMENT
PUBLIC SECTOR
PUBLIC SECTOR SPENDING
PUBLIC SERVICE
PUBLIC SERVICE DELIVERY
PUBLIC SERVICES
PUBLIC SPENDING
PUBLIC TRANSPORT
PUBLIC TRANSPORTATION
PUBLIC TRANSPORTATION SYSTEMS
PUBLIC UTILITIES
REGIONAL GOVERNMENT
REGIONAL GOVERNMENTS
REGIONAL POLICIES
REVENUE ASSIGNMENTS
REVENUE COLLECTION
REVENUE ENHANCEMENT
REVENUE MOBILIZATION
REVENUE SOURCES
REVENUE STRUCTURE
RISK MANAGEMENT
ROADS
SEWAGE
SIZE OF MUNICIPALITIES
SMALL MUNICIPALITIES
SOCIAL SERVICES
SOCIAL WELFARE
SOLID WASTE MANAGEMENT
STREET LIGHTING
SUB-NATIONAL
SUB-NATIONAL DEBT
SUB-NATIONAL EXPENDITURE
SUB-NATIONAL EXPENDITURES
SUB-NATIONAL FINANCE
SUB-NATIONAL GOVERNMENT
SUB-NATIONAL GOVERNMENT EXPENDITURE
SUB-NATIONAL GOVERNMENTS
SUBNATIONAL
SUBNATIONAL GOVERNMENT
SUSTAINABLE CITIES
TAX
TAX BASE
TAX EFFORTS
TAX REVENUE
TAX REVENUES
TECHNICAL ASSISTANCE
TOTAL CAPITAL EXPENDITURES
TOTAL EXPENDITURE
TOTAL EXPENDITURES
TOTAL LOCAL EXPENDITURES
TOTAL PUBLIC EXPENDITURES
TOWN
TOWNS
TRANSPARENCY
TREASURY
URBAN AREAS
URBAN PLANNING
URBAN SERVICES
URBANIZATION
WAGES
WATER SUPPLY
World Bank
South East Europe Municipal Finance Review : Local Government Finance in the Western Balkans
geographic_facet Europe and Central Asia
description This report addresses the limited access to local governments of data and knowledge of municipal finance issues in South East Europe (SEE). The objective of the analytical work under the SEE Municipal Finance Review (MFR) aims to (i) contribute to improved understanding of local government management and finance in the SEE Region; and (ii) contribute to improving the quality and consistency of key municipal finance data for improved evidence based policy making. The analysis presented in this report comprises the first attempt to review and analyze a regional set of disaggregated sub-national finance data in the SEE Region. Main findings of the MFR are presented in this report. Following an introductory chapter, chapter 2 provides an overview of the decentralization framework in the SEE Region, including on the administrative and political structure of sub-national governments, their population size and distribution, and the service functions assigned to local governments. Chapter 3 explains in more detail the local government finance framework. This includes an overview of the structure and composition of sub-national finances, in particular (i) revenue and expenditure assignments; (ii) transfers and intergovernmental fiscal relations; and (iii) the evolving framework and realities of sub-national borrowing and debt. Chapter 4 provides a summary of the key trends and findings from the cross-country, regional analysis, complemented by detailed analysis of the disaggregated datasets, where available. Finally, Chapter 5 summarizes conclusions and provides some recommendations for a possible way forward. In the medium to long term, access to municipal finance information would contribute to increasing transparency and accountability of local governments, improving revenue collection and expenditure performance, optimizing budget allocation procedures, and strengthen local authorities' role and position in intergovernmental fiscal considerations and negotiations in the SEE countries.
format Publications & Research :: Working Paper
author World Bank
author_facet World Bank
author_sort World Bank
title South East Europe Municipal Finance Review : Local Government Finance in the Western Balkans
title_short South East Europe Municipal Finance Review : Local Government Finance in the Western Balkans
title_full South East Europe Municipal Finance Review : Local Government Finance in the Western Balkans
title_fullStr South East Europe Municipal Finance Review : Local Government Finance in the Western Balkans
title_full_unstemmed South East Europe Municipal Finance Review : Local Government Finance in the Western Balkans
title_sort south east europe municipal finance review : local government finance in the western balkans
publisher Washington, DC
publishDate 2014
url http://documents.worldbank.org/curated/en/2013/09/19713014/south-east-europe-municipal-finance-review-local-government-finance-western-balkans
http://hdl.handle.net/10986/18965
_version_ 1764443454877728768
spelling okr-10986-189652021-04-23T14:03:51Z South East Europe Municipal Finance Review : Local Government Finance in the Western Balkans World Bank ACCOUNTABILITY ACCOUNTING ASSET SALES ASSETS BUDGET EXECUTION CAPACITY BUILDING CAPITAL EXPENDITURE CAPITAL EXPENDITURES CAPITALS CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CENTRAL GOVERNMENT BUDGETS CENTRAL GOVERNMENTS CENTRAL TRANSFERS CITIES CITY SIZE COMMUNITY AMENITIES COMMUNITY DEVELOPMENT COMMUNITY HEALTH COMPARATIVE DATA COUNCILORS CREDITWORTHINESS CURRENT EXPENDITURES DEBT MANAGEMENT DECENTRALIZATION DECENTRALIZATION PROCESS DEVOLUTION DISTRICT DISTRICT HEATING EQUALIZATION EXPENDITURE ASSIGNMENTS EXPENDITURE DATA EXPENDITURE MANAGEMENT EXPENDITURE NEEDS EXPENDITURE PER CAPITA EXPENDITURE RESPONSIBILITIES EXPENDITURES ON HEALTH EXPENDITURES PER CAPITA FINANCIAL RESOURCES FISCAL CAPACITY FISCAL DECENTRALIZATION FISCAL DECENTRALIZATION INDICATORS FISCAL INFORMATION FISCAL MANAGEMENT FISCAL PERFORMANCE FISCAL POLICIES FISCAL TRANSFERS GOVERNMENT DEBT GOVERNMENT SPENDING HEALTH SERVICES HOUSING INCOME INFLATION INSTITUTIONAL ARRANGEMENTS INSTITUTIONAL FRAMEWORK INSTITUTIONAL STRUCTURE INTERGOVERNMENTAL FISCAL RELATIONS INTERGOVERNMENTAL TRANSFERS LARGE CITIES LAWS LEGISLATION LICENSES LOCAL ADMINISTRATION LOCAL AUTHORITIES LOCAL AUTONOMY LOCAL BUDGETS LOCAL CAPITAL EXPENDITURES LOCAL EXPENDITURE LOCAL FEES LOCAL GOVERNMENT LOCAL GOVERNMENT ASSOCIATIONS LOCAL GOVERNMENT BORROWING LOCAL GOVERNMENT BUDGETS LOCAL GOVERNMENT EXPENDITURE LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENT FINANCE LOCAL GOVERNMENT FUNCTIONS LOCAL GOVERNMENT MANAGEMENT LOCAL GOVERNMENT OFFICIALS LOCAL GOVERNMENT REVENUE LOCAL GOVERNMENT REVENUES LOCAL GOVERNMENT SPENDING LOCAL GOVERNMENT STRUCTURE LOCAL GOVERNMENTS LOCAL LEVEL LOCAL REVENUE LOCAL SPENDING MANDATES MAYOR MAYORS METROPOLITAN AREAS MINISTRY OF FINANCE MUNICIPAL MUNICIPAL CREDIT MUNICIPAL DEBT MUNICIPAL FINANCE MUNICIPAL FINANCIAL MANAGEMENT MUNICIPAL INFRASTRUCTURE MUNICIPAL LEVEL MUNICIPAL MANAGEMENT MUNICIPAL SERVICES MUNICIPALITIES MUNICIPALITY NATIONAL BUDGETS OUTSTANDING DEBT OWN SOURCE REVENUE PER CAPITA EXPENDITURES POLICY MAKERS PROPERTY TAXES PROVINCE PROVISIONS PUBLIC PUBLIC ADMINISTRATION PUBLIC EDUCATION PUBLIC EDUCATION SPENDING PUBLIC EXPENDITURE PUBLIC EXPENDITURES PUBLIC HEALTH PUBLIC INVESTMENT PUBLIC SECTOR PUBLIC SECTOR SPENDING PUBLIC SERVICE PUBLIC SERVICE DELIVERY PUBLIC SERVICES PUBLIC SPENDING PUBLIC TRANSPORT PUBLIC TRANSPORTATION PUBLIC TRANSPORTATION SYSTEMS PUBLIC UTILITIES REGIONAL GOVERNMENT REGIONAL GOVERNMENTS REGIONAL POLICIES REVENUE ASSIGNMENTS REVENUE COLLECTION REVENUE ENHANCEMENT REVENUE MOBILIZATION REVENUE SOURCES REVENUE STRUCTURE RISK MANAGEMENT ROADS SEWAGE SIZE OF MUNICIPALITIES SMALL MUNICIPALITIES SOCIAL SERVICES SOCIAL WELFARE SOLID WASTE MANAGEMENT STREET LIGHTING SUB-NATIONAL SUB-NATIONAL DEBT SUB-NATIONAL EXPENDITURE SUB-NATIONAL EXPENDITURES SUB-NATIONAL FINANCE SUB-NATIONAL GOVERNMENT SUB-NATIONAL GOVERNMENT EXPENDITURE SUB-NATIONAL GOVERNMENTS SUBNATIONAL SUBNATIONAL GOVERNMENT SUSTAINABLE CITIES TAX TAX BASE TAX EFFORTS TAX REVENUE TAX REVENUES TECHNICAL ASSISTANCE TOTAL CAPITAL EXPENDITURES TOTAL EXPENDITURE TOTAL EXPENDITURES TOTAL LOCAL EXPENDITURES TOTAL PUBLIC EXPENDITURES TOWN TOWNS TRANSPARENCY TREASURY URBAN AREAS URBAN PLANNING URBAN SERVICES URBANIZATION WAGES WATER SUPPLY This report addresses the limited access to local governments of data and knowledge of municipal finance issues in South East Europe (SEE). The objective of the analytical work under the SEE Municipal Finance Review (MFR) aims to (i) contribute to improved understanding of local government management and finance in the SEE Region; and (ii) contribute to improving the quality and consistency of key municipal finance data for improved evidence based policy making. The analysis presented in this report comprises the first attempt to review and analyze a regional set of disaggregated sub-national finance data in the SEE Region. Main findings of the MFR are presented in this report. Following an introductory chapter, chapter 2 provides an overview of the decentralization framework in the SEE Region, including on the administrative and political structure of sub-national governments, their population size and distribution, and the service functions assigned to local governments. Chapter 3 explains in more detail the local government finance framework. This includes an overview of the structure and composition of sub-national finances, in particular (i) revenue and expenditure assignments; (ii) transfers and intergovernmental fiscal relations; and (iii) the evolving framework and realities of sub-national borrowing and debt. Chapter 4 provides a summary of the key trends and findings from the cross-country, regional analysis, complemented by detailed analysis of the disaggregated datasets, where available. Finally, Chapter 5 summarizes conclusions and provides some recommendations for a possible way forward. In the medium to long term, access to municipal finance information would contribute to increasing transparency and accountability of local governments, improving revenue collection and expenditure performance, optimizing budget allocation procedures, and strengthen local authorities' role and position in intergovernmental fiscal considerations and negotiations in the SEE countries. 2014-07-22T16:47:18Z 2014-07-22T16:47:18Z 2013-09 http://documents.worldbank.org/curated/en/2013/09/19713014/south-east-europe-municipal-finance-review-local-government-finance-western-balkans http://hdl.handle.net/10986/18965 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ Washington, DC Publications & Research :: Working Paper Publications & Research Economic & Sector Work :: Other Public Sector Study Europe and Central Asia