Sub-National Performance Incentives in the Intergovernmental Framework : Current Practice and Options for Reform in Indonesia

This paper provides background for the Government of Indonesia as it considers if and how to introduce more robust local government performance incentives into the intergovernmental fiscal framework. The next section briefly examines the forces tha...

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Main Authors: Lewis, Blane D., Smoke, Paul
Format: Report
Language:English
en_US
Published: World Bank, Washington, DC 2017
Subjects:
TAX
Online Access:http://documents.worldbank.org/curated/en/236681468049841295/Sub-national-performance-incentives-in-the-intergovernmental-framework-current-practice-and-options-for-reform-in-Indonesia
http://hdl.handle.net/10986/28248
id okr-10986-28248
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 ACCESS TO LOANS
ACCOUNTING
ANNUAL BUDGET
ARREARS
BANK ACCOUNT
BANK DEPOSITS
BENEFIT SPILLOVERS
BENEFITS OF DECENTRALIZATION
BUDGET CONSTRAINT
BUDGET CYCLE
BUDGET ESTIMATES
BUDGET PERFORMANCE
BUDGETING
BUSINESS CYCLE
CAPACITY BUILDING
CAPITAL EXPENDITURES
CAPITAL INVESTMENT
CAPITAL SPENDING
CENTRAL AGENCIES
CENTRAL AGENCY
CENTRAL GOVERNMENT
CENTRAL GOVERNMENT BUDGET
CENTRAL GOVERNMENT OFFICIALS
CENTRAL GOVERNMENT POLICIES
CENTRAL GOVERNMENTS
CENTRAL TAX
CITIZEN COMPLAINTS
CIVIL SOCIETY
COMMERCIAL BANK
CONSTITUTIONAL PROVISION
DEBT LIMITS
DEBT RESTRUCTURING
DEBT SERVICE
DECENTRALIZATION
DECENTRALIZATION FRAMEWORK
DECENTRALIZATION PROCESS
DECISION MAKING
DEFICITS
DEVELOPING COUNTRIES
DEVELOPING COUNTRY
DEVELOPMENT BANK
DISBURSEMENT
DISBURSEMENTS
ECONOMIC DEVELOPMENT
EQUALIZATION FORMULA
EQUALIZATION FUNDS
EXPENDITURE
EXPENDITURE DATA
EXPENDITURE NEEDS
EXPENDITURES
FINANCIAL MANAGEMENT
FINANCIAL REPORTS
FINANCIAL RESOURCES
FISCAL CAPACITY
FISCAL DISCIPLINE
FISCAL DISPARITIES
FISCAL EQUALIZATION
FISCAL FRAMEWORK
FISCAL GAP
FISCAL INCENTIVES
FISCAL MANAGEMENT
FISCAL OUTCOMES
FISCAL PERFORMANCE
FISCAL PLANNING
FISCAL RESOURCES
FISCAL SURPLUSES
FISCAL SYSTEM
FISCAL TRANSFERS
GOVERNANCE MECHANISMS
GOVERNMENT AGENCY
GOVERNMENT BANK
GOVERNMENT BUDGETING
GOVERNMENT BUDGETS
GOVERNMENT CAPACITY
GOVERNMENT CONTROL
GOVERNMENT DATA
GOVERNMENT DEBT
GOVERNMENT REGULATION
GOVERNMENT REVENUE
GOVERNMENT REVENUES
GOVERNMENT SPENDING
GOVERNMENT SUPPORT
HARD BUDGET
HARD BUDGET CONSTRAINT
HOLDING
INCENTIVE STRUCTURE
INCENTIVE SYSTEM
INSTRUMENT
INTERGOVERNMENTAL FISCAL RELATIONS
INTERGOVERNMENTAL FISCAL SYSTEM
INTERGOVERNMENTAL FRAMEWORK
INTERGOVERNMENTAL REFORM
INTERGOVERNMENTAL RELATIONS
INTERGOVERNMENTAL TRANSFER
INTERGOVERNMENTAL TRANSFERS
LEGAL SYSTEM
LENDING AGREEMENT
LITERACY RATES
LOAN
LOAN REPAYMENT
LOCAL ACCOUNTABILITY
LOCAL AUTHORITY
LOCAL AUTONOMY
LOCAL BUDGET
LOCAL DEVELOPMENT
LOCAL ELECTIONS
LOCAL EXPENDITURES
LOCAL GOVERNANCE
LOCAL GOVERNMENT
LOCAL GOVERNMENT AUTONOMY
LOCAL GOVERNMENT BORROWING
LOCAL GOVERNMENT BUDGETS
LOCAL GOVERNMENT CAPACITY
LOCAL GOVERNMENT DEBT
LOCAL GOVERNMENT DEVELOPMENT
LOCAL GOVERNMENT EXPENDITURES
LOCAL GOVERNMENT FISCAL BEHAVIOR
LOCAL GOVERNMENT OFFICIALS
LOCAL GOVERNMENT PERFORMANCE
LOCAL GOVERNMENT REVENUE
LOCAL GOVERNMENT SERVICE DELIVERY
LOCAL GOVERNMENT SPENDING
LOCAL GOVERNMENT TAXES
LOCAL GOVERNMENTS
LOCAL OFFICIALS
LOCAL OWN-SOURCE
LOCAL OWN-SOURCE REVENUES
LOCAL REVENUE
LOCAL REVENUES
LOCAL SERVICES
LOCAL TAX
LOCAL TAX ADMINISTRATION
LOCAL TAX BASE
LOCAL TRANSFERS
MINISTRY OF FINANCE
MORAL HAZARD
NATIONAL ELECTIONS
NATIONAL GOVERNMENT REVENUE
NATIONAL POLICIES
NATIONAL REVENUES
POLICY DEVELOPMENT
POLICY ENVIRONMENT
POLICY MAKERS
POLICY OBJECTIVES
PROPERTY TAX
PROPERTY TAX REVENUES
PROVINCE
PROVINCES
PROVINCIAL LEVEL
PUBLIC EDUCATION
PUBLIC INFORMATION
PUBLIC SECTOR
PUBLIC SERVICE
PUBLIC SERVICES
RECORD KEEPING
REGIONAL GOVERNMENTS
REPAYMENT INCENTIVE
RESERVE
RESERVE FUND
RESERVE FUNDS
RESERVES
RETURNS
REVENUE COLLECTION
REVENUE PERFORMANCE
REVENUE SHARING
REVENUE SOURCE
SALES TAX
SECTORAL MINISTRIES
SERVICE DELIVERY
SERVICE STANDARDS
SOCIAL SERVICES
SUB-NATIONAL
SUB-NATIONAL GOVERNMENT
SUB-NATIONAL GOVERNMENT EXPENDITURE
SUB-NATIONAL GOVERNMENTS
SUB-NATIONAL LENDING
SUBNATIONAL
SUBNATIONAL GOVERNMENT
SUBNATIONAL GOVERNMENT EXPENDITURE
TAX
TAX ADMINISTRATION
TAX BASE
TAX COLLECTION
TAX EFFORT
TAX INCENTIVES
TAX OFFICES
TAX REVENUE
TAX REVENUES
TAX TRANSFERS
TRANSPARENCY
TYPES OF DECENTRALIZATION
USER CHARGES
spellingShingle ACCESS TO LOANS
ACCOUNTING
ANNUAL BUDGET
ARREARS
BANK ACCOUNT
BANK DEPOSITS
BENEFIT SPILLOVERS
BENEFITS OF DECENTRALIZATION
BUDGET CONSTRAINT
BUDGET CYCLE
BUDGET ESTIMATES
BUDGET PERFORMANCE
BUDGETING
BUSINESS CYCLE
CAPACITY BUILDING
CAPITAL EXPENDITURES
CAPITAL INVESTMENT
CAPITAL SPENDING
CENTRAL AGENCIES
CENTRAL AGENCY
CENTRAL GOVERNMENT
CENTRAL GOVERNMENT BUDGET
CENTRAL GOVERNMENT OFFICIALS
CENTRAL GOVERNMENT POLICIES
CENTRAL GOVERNMENTS
CENTRAL TAX
CITIZEN COMPLAINTS
CIVIL SOCIETY
COMMERCIAL BANK
CONSTITUTIONAL PROVISION
DEBT LIMITS
DEBT RESTRUCTURING
DEBT SERVICE
DECENTRALIZATION
DECENTRALIZATION FRAMEWORK
DECENTRALIZATION PROCESS
DECISION MAKING
DEFICITS
DEVELOPING COUNTRIES
DEVELOPING COUNTRY
DEVELOPMENT BANK
DISBURSEMENT
DISBURSEMENTS
ECONOMIC DEVELOPMENT
EQUALIZATION FORMULA
EQUALIZATION FUNDS
EXPENDITURE
EXPENDITURE DATA
EXPENDITURE NEEDS
EXPENDITURES
FINANCIAL MANAGEMENT
FINANCIAL REPORTS
FINANCIAL RESOURCES
FISCAL CAPACITY
FISCAL DISCIPLINE
FISCAL DISPARITIES
FISCAL EQUALIZATION
FISCAL FRAMEWORK
FISCAL GAP
FISCAL INCENTIVES
FISCAL MANAGEMENT
FISCAL OUTCOMES
FISCAL PERFORMANCE
FISCAL PLANNING
FISCAL RESOURCES
FISCAL SURPLUSES
FISCAL SYSTEM
FISCAL TRANSFERS
GOVERNANCE MECHANISMS
GOVERNMENT AGENCY
GOVERNMENT BANK
GOVERNMENT BUDGETING
GOVERNMENT BUDGETS
GOVERNMENT CAPACITY
GOVERNMENT CONTROL
GOVERNMENT DATA
GOVERNMENT DEBT
GOVERNMENT REGULATION
GOVERNMENT REVENUE
GOVERNMENT REVENUES
GOVERNMENT SPENDING
GOVERNMENT SUPPORT
HARD BUDGET
HARD BUDGET CONSTRAINT
HOLDING
INCENTIVE STRUCTURE
INCENTIVE SYSTEM
INSTRUMENT
INTERGOVERNMENTAL FISCAL RELATIONS
INTERGOVERNMENTAL FISCAL SYSTEM
INTERGOVERNMENTAL FRAMEWORK
INTERGOVERNMENTAL REFORM
INTERGOVERNMENTAL RELATIONS
INTERGOVERNMENTAL TRANSFER
INTERGOVERNMENTAL TRANSFERS
LEGAL SYSTEM
LENDING AGREEMENT
LITERACY RATES
LOAN
LOAN REPAYMENT
LOCAL ACCOUNTABILITY
LOCAL AUTHORITY
LOCAL AUTONOMY
LOCAL BUDGET
LOCAL DEVELOPMENT
LOCAL ELECTIONS
LOCAL EXPENDITURES
LOCAL GOVERNANCE
LOCAL GOVERNMENT
LOCAL GOVERNMENT AUTONOMY
LOCAL GOVERNMENT BORROWING
LOCAL GOVERNMENT BUDGETS
LOCAL GOVERNMENT CAPACITY
LOCAL GOVERNMENT DEBT
LOCAL GOVERNMENT DEVELOPMENT
LOCAL GOVERNMENT EXPENDITURES
LOCAL GOVERNMENT FISCAL BEHAVIOR
LOCAL GOVERNMENT OFFICIALS
LOCAL GOVERNMENT PERFORMANCE
LOCAL GOVERNMENT REVENUE
LOCAL GOVERNMENT SERVICE DELIVERY
LOCAL GOVERNMENT SPENDING
LOCAL GOVERNMENT TAXES
LOCAL GOVERNMENTS
LOCAL OFFICIALS
LOCAL OWN-SOURCE
LOCAL OWN-SOURCE REVENUES
LOCAL REVENUE
LOCAL REVENUES
LOCAL SERVICES
LOCAL TAX
LOCAL TAX ADMINISTRATION
LOCAL TAX BASE
LOCAL TRANSFERS
MINISTRY OF FINANCE
MORAL HAZARD
NATIONAL ELECTIONS
NATIONAL GOVERNMENT REVENUE
NATIONAL POLICIES
NATIONAL REVENUES
POLICY DEVELOPMENT
POLICY ENVIRONMENT
POLICY MAKERS
POLICY OBJECTIVES
PROPERTY TAX
PROPERTY TAX REVENUES
PROVINCE
PROVINCES
PROVINCIAL LEVEL
PUBLIC EDUCATION
PUBLIC INFORMATION
PUBLIC SECTOR
PUBLIC SERVICE
PUBLIC SERVICES
RECORD KEEPING
REGIONAL GOVERNMENTS
REPAYMENT INCENTIVE
RESERVE
RESERVE FUND
RESERVE FUNDS
RESERVES
RETURNS
REVENUE COLLECTION
REVENUE PERFORMANCE
REVENUE SHARING
REVENUE SOURCE
SALES TAX
SECTORAL MINISTRIES
SERVICE DELIVERY
SERVICE STANDARDS
SOCIAL SERVICES
SUB-NATIONAL
SUB-NATIONAL GOVERNMENT
SUB-NATIONAL GOVERNMENT EXPENDITURE
SUB-NATIONAL GOVERNMENTS
SUB-NATIONAL LENDING
SUBNATIONAL
SUBNATIONAL GOVERNMENT
SUBNATIONAL GOVERNMENT EXPENDITURE
TAX
TAX ADMINISTRATION
TAX BASE
TAX COLLECTION
TAX EFFORT
TAX INCENTIVES
TAX OFFICES
TAX REVENUE
TAX REVENUES
TAX TRANSFERS
TRANSPARENCY
TYPES OF DECENTRALIZATION
USER CHARGES
Lewis, Blane D.
Smoke, Paul
Sub-National Performance Incentives in the Intergovernmental Framework : Current Practice and Options for Reform in Indonesia
geographic_facet East Asia and Pacific
Indonesia
description This paper provides background for the Government of Indonesia as it considers if and how to introduce more robust local government performance incentives into the intergovernmental fiscal framework. The next section briefly examines the forces that have driven the recent national wave of interest in improving local government performance. This is followed by a review of the relatively limited set of local government performance incentives currently in force in Indonesia. The fourth section provides a conceptual overview of how to think about the possible expansion of local government incentive programs, outlining the potential role(s) of such programs in general and the key issues involved in designing and implementing them. The fifth section tentatively considers a number of options for additional local government incentives in Indonesia that the central government may wish to consider pursuing. The paper concludes with an outline of next steps for moving forward with the possible development of more purposeful and meaningful performance incentives in Indonesia's intergovernmental fiscal framework.
format Report
author Lewis, Blane D.
Smoke, Paul
author_facet Lewis, Blane D.
Smoke, Paul
author_sort Lewis, Blane D.
title Sub-National Performance Incentives in the Intergovernmental Framework : Current Practice and Options for Reform in Indonesia
title_short Sub-National Performance Incentives in the Intergovernmental Framework : Current Practice and Options for Reform in Indonesia
title_full Sub-National Performance Incentives in the Intergovernmental Framework : Current Practice and Options for Reform in Indonesia
title_fullStr Sub-National Performance Incentives in the Intergovernmental Framework : Current Practice and Options for Reform in Indonesia
title_full_unstemmed Sub-National Performance Incentives in the Intergovernmental Framework : Current Practice and Options for Reform in Indonesia
title_sort sub-national performance incentives in the intergovernmental framework : current practice and options for reform in indonesia
publisher World Bank, Washington, DC
publishDate 2017
url http://documents.worldbank.org/curated/en/236681468049841295/Sub-national-performance-incentives-in-the-intergovernmental-framework-current-practice-and-options-for-reform-in-Indonesia
http://hdl.handle.net/10986/28248
_version_ 1764466178311323648
spelling okr-10986-282482021-04-23T14:04:47Z Sub-National Performance Incentives in the Intergovernmental Framework : Current Practice and Options for Reform in Indonesia Lewis, Blane D. Smoke, Paul ACCESS TO LOANS ACCOUNTING ANNUAL BUDGET ARREARS BANK ACCOUNT BANK DEPOSITS BENEFIT SPILLOVERS BENEFITS OF DECENTRALIZATION BUDGET CONSTRAINT BUDGET CYCLE BUDGET ESTIMATES BUDGET PERFORMANCE BUDGETING BUSINESS CYCLE CAPACITY BUILDING CAPITAL EXPENDITURES CAPITAL INVESTMENT CAPITAL SPENDING CENTRAL AGENCIES CENTRAL AGENCY CENTRAL GOVERNMENT CENTRAL GOVERNMENT BUDGET CENTRAL GOVERNMENT OFFICIALS CENTRAL GOVERNMENT POLICIES CENTRAL GOVERNMENTS CENTRAL TAX CITIZEN COMPLAINTS CIVIL SOCIETY COMMERCIAL BANK CONSTITUTIONAL PROVISION DEBT LIMITS DEBT RESTRUCTURING DEBT SERVICE DECENTRALIZATION DECENTRALIZATION FRAMEWORK DECENTRALIZATION PROCESS DECISION MAKING DEFICITS DEVELOPING COUNTRIES DEVELOPING COUNTRY DEVELOPMENT BANK DISBURSEMENT DISBURSEMENTS ECONOMIC DEVELOPMENT EQUALIZATION FORMULA EQUALIZATION FUNDS EXPENDITURE EXPENDITURE DATA EXPENDITURE NEEDS EXPENDITURES FINANCIAL MANAGEMENT FINANCIAL REPORTS FINANCIAL RESOURCES FISCAL CAPACITY FISCAL DISCIPLINE FISCAL DISPARITIES FISCAL EQUALIZATION FISCAL FRAMEWORK FISCAL GAP FISCAL INCENTIVES FISCAL MANAGEMENT FISCAL OUTCOMES FISCAL PERFORMANCE FISCAL PLANNING FISCAL RESOURCES FISCAL SURPLUSES FISCAL SYSTEM FISCAL TRANSFERS GOVERNANCE MECHANISMS GOVERNMENT AGENCY GOVERNMENT BANK GOVERNMENT BUDGETING GOVERNMENT BUDGETS GOVERNMENT CAPACITY GOVERNMENT CONTROL GOVERNMENT DATA GOVERNMENT DEBT GOVERNMENT REGULATION GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GOVERNMENT SUPPORT HARD BUDGET HARD BUDGET CONSTRAINT HOLDING INCENTIVE STRUCTURE INCENTIVE SYSTEM INSTRUMENT INTERGOVERNMENTAL FISCAL RELATIONS INTERGOVERNMENTAL FISCAL SYSTEM INTERGOVERNMENTAL FRAMEWORK INTERGOVERNMENTAL REFORM INTERGOVERNMENTAL RELATIONS INTERGOVERNMENTAL TRANSFER INTERGOVERNMENTAL TRANSFERS LEGAL SYSTEM LENDING AGREEMENT LITERACY RATES LOAN LOAN REPAYMENT LOCAL ACCOUNTABILITY LOCAL AUTHORITY LOCAL AUTONOMY LOCAL BUDGET LOCAL DEVELOPMENT LOCAL ELECTIONS LOCAL EXPENDITURES LOCAL GOVERNANCE LOCAL GOVERNMENT LOCAL GOVERNMENT AUTONOMY LOCAL GOVERNMENT BORROWING LOCAL GOVERNMENT BUDGETS LOCAL GOVERNMENT CAPACITY LOCAL GOVERNMENT DEBT LOCAL GOVERNMENT DEVELOPMENT LOCAL GOVERNMENT EXPENDITURES LOCAL GOVERNMENT FISCAL BEHAVIOR LOCAL GOVERNMENT OFFICIALS LOCAL GOVERNMENT PERFORMANCE LOCAL GOVERNMENT REVENUE LOCAL GOVERNMENT SERVICE DELIVERY LOCAL GOVERNMENT SPENDING LOCAL GOVERNMENT TAXES LOCAL GOVERNMENTS LOCAL OFFICIALS LOCAL OWN-SOURCE LOCAL OWN-SOURCE REVENUES LOCAL REVENUE LOCAL REVENUES LOCAL SERVICES LOCAL TAX LOCAL TAX ADMINISTRATION LOCAL TAX BASE LOCAL TRANSFERS MINISTRY OF FINANCE MORAL HAZARD NATIONAL ELECTIONS NATIONAL GOVERNMENT REVENUE NATIONAL POLICIES NATIONAL REVENUES POLICY DEVELOPMENT POLICY ENVIRONMENT POLICY MAKERS POLICY OBJECTIVES PROPERTY TAX PROPERTY TAX REVENUES PROVINCE PROVINCES PROVINCIAL LEVEL PUBLIC EDUCATION PUBLIC INFORMATION PUBLIC SECTOR PUBLIC SERVICE PUBLIC SERVICES RECORD KEEPING REGIONAL GOVERNMENTS REPAYMENT INCENTIVE RESERVE RESERVE FUND RESERVE FUNDS RESERVES RETURNS REVENUE COLLECTION REVENUE PERFORMANCE REVENUE SHARING REVENUE SOURCE SALES TAX SECTORAL MINISTRIES SERVICE DELIVERY SERVICE STANDARDS SOCIAL SERVICES SUB-NATIONAL SUB-NATIONAL GOVERNMENT SUB-NATIONAL GOVERNMENT EXPENDITURE SUB-NATIONAL GOVERNMENTS SUB-NATIONAL LENDING SUBNATIONAL SUBNATIONAL GOVERNMENT SUBNATIONAL GOVERNMENT EXPENDITURE TAX TAX ADMINISTRATION TAX BASE TAX COLLECTION TAX EFFORT TAX INCENTIVES TAX OFFICES TAX REVENUE TAX REVENUES TAX TRANSFERS TRANSPARENCY TYPES OF DECENTRALIZATION USER CHARGES This paper provides background for the Government of Indonesia as it considers if and how to introduce more robust local government performance incentives into the intergovernmental fiscal framework. The next section briefly examines the forces that have driven the recent national wave of interest in improving local government performance. This is followed by a review of the relatively limited set of local government performance incentives currently in force in Indonesia. The fourth section provides a conceptual overview of how to think about the possible expansion of local government incentive programs, outlining the potential role(s) of such programs in general and the key issues involved in designing and implementing them. The fifth section tentatively considers a number of options for additional local government incentives in Indonesia that the central government may wish to consider pursuing. The paper concludes with an outline of next steps for moving forward with the possible development of more purposeful and meaningful performance incentives in Indonesia's intergovernmental fiscal framework. 2017-09-08T19:35:14Z 2017-09-08T19:35:14Z 2008-06 Report http://documents.worldbank.org/curated/en/236681468049841295/Sub-national-performance-incentives-in-the-intergovernmental-framework-current-practice-and-options-for-reform-in-Indonesia http://hdl.handle.net/10986/28248 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work :: Other Public Sector Study Economic & Sector Work East Asia and Pacific Indonesia