Kyrgyz Republic Public Expenditure Review Policy Notes : Intergovernmental Fiscal Relations
Intergovernmental fiscal relations have advanced over the last decade in the Kyrgyz Republic. Since the previous public expenditure review in 2004, the government of the Kyrgyz Republic has developed a number of policy changes in the area of interg...
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| Format: | Public Expenditure Review |
| Language: | English en_US |
| Published: |
Washington, DC
2014
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| Online Access: | http://documents.worldbank.org/curated/en/2014/05/19712232/kyrgyz-republic-public-expenditure-review-policy-notes-intergovernmental-fiscal-relations http://hdl.handle.net/10986/19311 |
| Summary: | Intergovernmental fiscal relations have
advanced over the last decade in the Kyrgyz Republic. Since
the previous public expenditure review in 2004, the
government of the Kyrgyz Republic has developed a number of
policy changes in the area of intergovernmental fiscal
relations. These policy changes helped the country to
introduce a more transparent and equitable system of local
government financing. Still, effective decentralization
continues to face challenges. A set of policy
recommendations for the government to consider are designed
to clarify the role of local government and provide better
incentives for improved service delivery. These are based on
a review of the four pillars of intergovernmental fiscal
relations in Kyrgyz Republic: (i) the expenditure assignment
(of who does what); (ii) revenue assignment (with what
resources) assignment; (iii) the system of transfers; and
(iv) borrowing. In this context, the report is structured as
follows: section one gives executive summary. Section two
provides a brief description of the institutional context in
terms of the structure of government and the elements of
political and administrative decentralization. Section three
analyzes the delineation of expenditure responsibilities
among government tiers. Section four analyzes revenue
sources assigned to each tier of government. Section five
focuses on the system of intergovernmental transfers.
Section six examines subnational public investments and
borrowing. In each of these sections main issues and
problems are identified in the current system and the
desired directions for reform are pointed out. |
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