Republic of Burundi Fiscal Decentralization and Local Governance : Managing Trade-Offs to Promote Sustainable Reforms

This study is highly selective and organized into four thematic chapters. Specifically, chapter 1 provides a snapshot of Burundi’s political and macroeconomic context, and reviews the evolution of the decentralization process to better understand how institutional, political, and bureaucratic...

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Main Author:	World Bank
Format:	Report
Language:	English en_US
Published:	Washington, DC 2015
Subjects:	ACCOUNTABILITY ACCOUNTABILITY MECHANISMS ACCOUNTING ALLOCATION AUTHORITY BANKS BASIC SERVICES BUDGET EXPENDITURES BUDGET PREPARATION BUDGETARY PROCESS CAPITAL EXPENDITURES CENTRAL GOVERNMENT CENTRAL GOVERNMENT AGENCIES CENTRAL GOVERNMENT OFFICIALS CENTRAL GOVERNMENT SUPPORT CENTRAL MINISTRIES CENTRAL SPENDING CENTRAL TRANSFERS CITIZEN PARTICIPATION CITIZENS CIVIL SERVANTS CIVIL SERVICE CIVIL SOCIETY ORGANIZATIONS COALITIONS COMMUNAL DEVELOPMENT COMMUNAL TAX COMMUNITY DEVELOPMENT COMMUNITY DRIVEN DEVELOPMENT CONSENSUS CONSOLIDATION CONSTITUTION CORRUPTION COST OF LIVING COUNCILS CURRENT EXPENDITURES DEBT DECENTRALIZATION FRAMEWORK DECENTRALIZATION PROCESS DECENTRALIZATION PROGRAM DECENTRALIZATION REFORM DECENTRALIZATION REFORMS DECENTRALIZATION STRATEGY DECISION-MAKING DECISION-MAKING PROCESS DECONCENTRATION DECREE DEMOCRACY DEVOLUTION DISTRICT DIVISION OF RESPONSIBILITIES EFFICIENCY OF SERVICE DELIVERY ELECTED OFFICIALS EMPLOYMENT ENVIRONMENTAL DEGRADATION EQUALIZATION ETHNIC GROUPS EXECUTION EXTERNAL SHOCKS FINANCIAL AUTONOMY FINANCIAL IMPLICATIONS FINANCIAL INCENTIVES FINANCIAL MANAGEMENT FINANCIAL RESOURCES FINANCIAL SUPPORT FINANCIAL SUSTAINABILITY FINANCIAL SYSTEM FINANCIAL VIABILITY FINANCING ARRANGEMENTS FISCAL CONSTRAINTS FISCAL DECENTRALIZATION FISCAL EXPENDITURES FISCAL FRAMEWORK FISCAL REVENUE FISCAL SPACE FISCAL SUSTAINABILITY FISCAL TRANSFERS FIXED COSTS GOOD GOVERNANCE GOVERNANCE INDICATORS GOVERNMENT AGENCIES GOVERNMENT AUTHORITIES GOVERNMENT EFFORTS GOVERNMENT INSTITUTIONS GOVERNMENT OFFICIALS GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GOVERNOR GROSS DOMESTIC PRODUCT HEALTH CLINICS HEALTH OUTCOMES HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT HUMAN RESOURCES INFLATION INSTITUTIONAL CAPACITY INSTITUTIONAL CONSTRAINTS INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INSTITUTIONAL REFORM INTERGOVERNMENTAL TRANSFER INTERMINISTERIAL COORDINATION LACK OF TRANSPARENCY LAWS LEASEHOLDS LEGAL FRAMEWORK LEGAL FRAMEWORK FOR DECENTRALIZATION LEGAL PROVISIONS LEGISLATION LEGISLATIVE PROCESS LIBERATION LOCAL ADMINISTRATIONS LOCAL AUTHORITIES LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAX LOCAL TAXES MACROECONOMIC CONTEXT MANDATES MAYOR MEMBERS OF PARLIAMENT MINISTRY OF FINANCE MINISTRY OF INTERIOR MUNICIPAL LEVEL MUNICIPALITIES NATIONAL BUDGET NATIONAL ELECTIONS NATIONAL LEVEL NATIONAL PLANNING NATIONAL POLICY NATIONAL PRIORITY NATIONAL TERRITORY NATIONS NATURAL RESOURCES OPERATING COSTS PERFORMANCE EVALUATION POLICY DOCUMENT POLICY FRAMEWORK POLICY MAKERS POLICY OBJECTIVES POLICY RECOMMENDATIONS POLITICAL CONTROL POLITICAL CRISIS POLITICAL DECENTRALIZATION POLITICAL POWER POLITICAL REFORMS POLITICAL SURVIVAL POLITICIANS POVERTY ALLEVIATION PRESIDENCY PROPERTY TAXES PROVINCE PROVINCES PROVINCIAL DEPARTMENTS PROVINCIAL LEVEL PUBLIC AUTHORITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC HEALTH PUBLIC RESOURCES PUBLIC REVENUE PUBLIC SECTOR PUBLIC SECTOR SPECIALIST PUBLIC SERVICE PUBLIC SERVICES REFERENDUM REFORM AGENDA REFORM PROCESS REGULATORY FRAMEWORK REHABILITATION REPRESENTATIVES REVENUE AUTHORITY REVENUE COLLECTION REVENUE SHARING SECTORAL MINISTRIES SENATE SOCIAL INFRASTRUCTURE SOCIAL SERVICES STATE RESOURCES SUBNATIONAL SUBNATIONAL AUTHORITIES SUBNATIONAL FINANCE SUBNATIONAL GOVERNMENTS SUBSIDIARY TAX ADMINISTRATION TAX BASE TAX CODE TAX COLLECTION TAX COLLECTOR TAX COMPLIANCE TAX EXEMPTIONS TAX POLICY TAX REVENUE TAX REVENUES TAX SYSTEM TAXABLE CAPACITY TAXPAYERS TECHNICAL ASSISTANCE TRANSPARENCY UNCERTAINTY VILLAGES VOTING WATER SUPPLY
Online Access:	http://documents.worldbank.org/curated/en/2014/10/24087801/burundi-fishcal-decentralization-local-governance http://hdl.handle.net/10986/21714

id	okr-10986-21714
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 ACCOUNTABILITY MECHANISMS ACCOUNTING ALLOCATION AUTHORITY BANKS BASIC SERVICES BUDGET EXPENDITURES BUDGET PREPARATION BUDGETARY PROCESS CAPITAL EXPENDITURES CENTRAL GOVERNMENT CENTRAL GOVERNMENT AGENCIES CENTRAL GOVERNMENT OFFICIALS CENTRAL GOVERNMENT SUPPORT CENTRAL MINISTRIES CENTRAL SPENDING CENTRAL TRANSFERS CITIZEN PARTICIPATION CITIZENS CIVIL SERVANTS CIVIL SERVICE CIVIL SOCIETY ORGANIZATIONS COALITIONS COMMUNAL DEVELOPMENT COMMUNAL TAX COMMUNITY DEVELOPMENT COMMUNITY DRIVEN DEVELOPMENT CONSENSUS CONSOLIDATION CONSTITUTION CORRUPTION COST OF LIVING COUNCILS CURRENT EXPENDITURES DEBT DECENTRALIZATION FRAMEWORK DECENTRALIZATION PROCESS DECENTRALIZATION PROGRAM DECENTRALIZATION REFORM DECENTRALIZATION REFORMS DECENTRALIZATION STRATEGY DECISION-MAKING DECISION-MAKING PROCESS DECONCENTRATION DECREE DEMOCRACY DEVOLUTION DISTRICT DIVISION OF RESPONSIBILITIES EFFICIENCY OF SERVICE DELIVERY ELECTED OFFICIALS EMPLOYMENT ENVIRONMENTAL DEGRADATION EQUALIZATION ETHNIC GROUPS EXECUTION EXTERNAL SHOCKS FINANCIAL AUTONOMY FINANCIAL IMPLICATIONS FINANCIAL INCENTIVES FINANCIAL MANAGEMENT FINANCIAL RESOURCES FINANCIAL SUPPORT FINANCIAL SUSTAINABILITY FINANCIAL SYSTEM FINANCIAL VIABILITY FINANCING ARRANGEMENTS FISCAL CONSTRAINTS FISCAL DECENTRALIZATION FISCAL EXPENDITURES FISCAL FRAMEWORK FISCAL REVENUE FISCAL SPACE FISCAL SUSTAINABILITY FISCAL TRANSFERS FIXED COSTS GOOD GOVERNANCE GOVERNANCE INDICATORS GOVERNMENT AGENCIES GOVERNMENT AUTHORITIES GOVERNMENT EFFORTS GOVERNMENT INSTITUTIONS GOVERNMENT OFFICIALS GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GOVERNOR GROSS DOMESTIC PRODUCT HEALTH CLINICS HEALTH OUTCOMES HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT HUMAN RESOURCES INFLATION INSTITUTIONAL CAPACITY INSTITUTIONAL CONSTRAINTS INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INSTITUTIONAL REFORM INTERGOVERNMENTAL TRANSFER INTERMINISTERIAL COORDINATION LACK OF TRANSPARENCY LAWS LEASEHOLDS LEGAL FRAMEWORK LEGAL FRAMEWORK FOR DECENTRALIZATION LEGAL PROVISIONS LEGISLATION LEGISLATIVE PROCESS LIBERATION LOCAL ADMINISTRATIONS LOCAL AUTHORITIES LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAX LOCAL TAXES MACROECONOMIC CONTEXT MANDATES MAYOR MEMBERS OF PARLIAMENT MINISTRY OF FINANCE MINISTRY OF INTERIOR MUNICIPAL LEVEL MUNICIPALITIES NATIONAL BUDGET NATIONAL ELECTIONS NATIONAL LEVEL NATIONAL PLANNING NATIONAL POLICY NATIONAL PRIORITY NATIONAL TERRITORY NATIONS NATURAL RESOURCES OPERATING COSTS PERFORMANCE EVALUATION POLICY DOCUMENT POLICY FRAMEWORK POLICY MAKERS POLICY OBJECTIVES POLICY RECOMMENDATIONS POLITICAL CONTROL POLITICAL CRISIS POLITICAL DECENTRALIZATION POLITICAL POWER POLITICAL REFORMS POLITICAL SURVIVAL POLITICIANS POVERTY ALLEVIATION PRESIDENCY PROPERTY TAXES PROVINCE PROVINCES PROVINCIAL DEPARTMENTS PROVINCIAL LEVEL PUBLIC AUTHORITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC HEALTH PUBLIC RESOURCES PUBLIC REVENUE PUBLIC SECTOR PUBLIC SECTOR SPECIALIST PUBLIC SERVICE PUBLIC SERVICES REFERENDUM REFORM AGENDA REFORM PROCESS REGULATORY FRAMEWORK REHABILITATION REPRESENTATIVES REVENUE AUTHORITY REVENUE COLLECTION REVENUE SHARING SECTORAL MINISTRIES SENATE SOCIAL INFRASTRUCTURE SOCIAL SERVICES STATE RESOURCES SUBNATIONAL SUBNATIONAL AUTHORITIES SUBNATIONAL FINANCE SUBNATIONAL GOVERNMENTS SUBSIDIARY TAX ADMINISTRATION TAX BASE TAX CODE TAX COLLECTION TAX COLLECTOR TAX COMPLIANCE TAX EXEMPTIONS TAX POLICY TAX REVENUE TAX REVENUES TAX SYSTEM TAXABLE CAPACITY TAXPAYERS TECHNICAL ASSISTANCE TRANSPARENCY UNCERTAINTY VILLAGES VOTING WATER SUPPLY
spellingShingle	ACCOUNTABILITY ACCOUNTABILITY MECHANISMS ACCOUNTING ALLOCATION AUTHORITY BANKS BASIC SERVICES BUDGET EXPENDITURES BUDGET PREPARATION BUDGETARY PROCESS CAPITAL EXPENDITURES CENTRAL GOVERNMENT CENTRAL GOVERNMENT AGENCIES CENTRAL GOVERNMENT OFFICIALS CENTRAL GOVERNMENT SUPPORT CENTRAL MINISTRIES CENTRAL SPENDING CENTRAL TRANSFERS CITIZEN PARTICIPATION CITIZENS CIVIL SERVANTS CIVIL SERVICE CIVIL SOCIETY ORGANIZATIONS COALITIONS COMMUNAL DEVELOPMENT COMMUNAL TAX COMMUNITY DEVELOPMENT COMMUNITY DRIVEN DEVELOPMENT CONSENSUS CONSOLIDATION CONSTITUTION CORRUPTION COST OF LIVING COUNCILS CURRENT EXPENDITURES DEBT DECENTRALIZATION FRAMEWORK DECENTRALIZATION PROCESS DECENTRALIZATION PROGRAM DECENTRALIZATION REFORM DECENTRALIZATION REFORMS DECENTRALIZATION STRATEGY DECISION-MAKING DECISION-MAKING PROCESS DECONCENTRATION DECREE DEMOCRACY DEVOLUTION DISTRICT DIVISION OF RESPONSIBILITIES EFFICIENCY OF SERVICE DELIVERY ELECTED OFFICIALS EMPLOYMENT ENVIRONMENTAL DEGRADATION EQUALIZATION ETHNIC GROUPS EXECUTION EXTERNAL SHOCKS FINANCIAL AUTONOMY FINANCIAL IMPLICATIONS FINANCIAL INCENTIVES FINANCIAL MANAGEMENT FINANCIAL RESOURCES FINANCIAL SUPPORT FINANCIAL SUSTAINABILITY FINANCIAL SYSTEM FINANCIAL VIABILITY FINANCING ARRANGEMENTS FISCAL CONSTRAINTS FISCAL DECENTRALIZATION FISCAL EXPENDITURES FISCAL FRAMEWORK FISCAL REVENUE FISCAL SPACE FISCAL SUSTAINABILITY FISCAL TRANSFERS FIXED COSTS GOOD GOVERNANCE GOVERNANCE INDICATORS GOVERNMENT AGENCIES GOVERNMENT AUTHORITIES GOVERNMENT EFFORTS GOVERNMENT INSTITUTIONS GOVERNMENT OFFICIALS GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GOVERNOR GROSS DOMESTIC PRODUCT HEALTH CLINICS HEALTH OUTCOMES HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT HUMAN RESOURCES INFLATION INSTITUTIONAL CAPACITY INSTITUTIONAL CONSTRAINTS INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INSTITUTIONAL REFORM INTERGOVERNMENTAL TRANSFER INTERMINISTERIAL COORDINATION LACK OF TRANSPARENCY LAWS LEASEHOLDS LEGAL FRAMEWORK LEGAL FRAMEWORK FOR DECENTRALIZATION LEGAL PROVISIONS LEGISLATION LEGISLATIVE PROCESS LIBERATION LOCAL ADMINISTRATIONS LOCAL AUTHORITIES LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAX LOCAL TAXES MACROECONOMIC CONTEXT MANDATES MAYOR MEMBERS OF PARLIAMENT MINISTRY OF FINANCE MINISTRY OF INTERIOR MUNICIPAL LEVEL MUNICIPALITIES NATIONAL BUDGET NATIONAL ELECTIONS NATIONAL LEVEL NATIONAL PLANNING NATIONAL POLICY NATIONAL PRIORITY NATIONAL TERRITORY NATIONS NATURAL RESOURCES OPERATING COSTS PERFORMANCE EVALUATION POLICY DOCUMENT POLICY FRAMEWORK POLICY MAKERS POLICY OBJECTIVES POLICY RECOMMENDATIONS POLITICAL CONTROL POLITICAL CRISIS POLITICAL DECENTRALIZATION POLITICAL POWER POLITICAL REFORMS POLITICAL SURVIVAL POLITICIANS POVERTY ALLEVIATION PRESIDENCY PROPERTY TAXES PROVINCE PROVINCES PROVINCIAL DEPARTMENTS PROVINCIAL LEVEL PUBLIC AUTHORITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC HEALTH PUBLIC RESOURCES PUBLIC REVENUE PUBLIC SECTOR PUBLIC SECTOR SPECIALIST PUBLIC SERVICE PUBLIC SERVICES REFERENDUM REFORM AGENDA REFORM PROCESS REGULATORY FRAMEWORK REHABILITATION REPRESENTATIVES REVENUE AUTHORITY REVENUE COLLECTION REVENUE SHARING SECTORAL MINISTRIES SENATE SOCIAL INFRASTRUCTURE SOCIAL SERVICES STATE RESOURCES SUBNATIONAL SUBNATIONAL AUTHORITIES SUBNATIONAL FINANCE SUBNATIONAL GOVERNMENTS SUBSIDIARY TAX ADMINISTRATION TAX BASE TAX CODE TAX COLLECTION TAX COLLECTOR TAX COMPLIANCE TAX EXEMPTIONS TAX POLICY TAX REVENUE TAX REVENUES TAX SYSTEM TAXABLE CAPACITY TAXPAYERS TECHNICAL ASSISTANCE TRANSPARENCY UNCERTAINTY VILLAGES VOTING WATER SUPPLY World Bank Republic of Burundi Fiscal Decentralization and Local Governance : Managing Trade-Offs to Promote Sustainable Reforms
geographic_facet	Africa Burundi
description	This study is highly selective and organized into four thematic chapters. Specifically, chapter 1 provides a snapshot of Burundi’s political and macroeconomic context, and reviews the evolution of the decentralization process to better understand how institutional, political, and bureaucratic dynamics have shaped the historical trajectory of decentralization and generated the outcomes observed today. Chapter 2 provides a systematic investigation of the status of fiscal decentralization in Burundi, and identifies key policy issues to be considered to ensure the medium-term sustainability of the reform process while at the same time addressing the short-term financial needs of communes. Chapter 3 provides an in-depth diagnostic of a key service delivery responsibility recently devolved to communes—the provision of land registration services—and discusses the challenges and opportunities related to ongoing efforts to scale up access to these land services across 116 rural communes and Bujumbura. Chapter 4 shifts the focus to the nature of statecitizen relations in an effort to better understand how citizen engagement in the decision-making process may be improved and local authorities held accountable for the provision of basic services.
format	Report
author	World Bank
author_facet	World Bank
author_sort	World Bank
title	Republic of Burundi Fiscal Decentralization and Local Governance : Managing Trade-Offs to Promote Sustainable Reforms
title_short	Republic of Burundi Fiscal Decentralization and Local Governance : Managing Trade-Offs to Promote Sustainable Reforms
title_full	Republic of Burundi Fiscal Decentralization and Local Governance : Managing Trade-Offs to Promote Sustainable Reforms
title_fullStr	Republic of Burundi Fiscal Decentralization and Local Governance : Managing Trade-Offs to Promote Sustainable Reforms
title_full_unstemmed	Republic of Burundi Fiscal Decentralization and Local Governance : Managing Trade-Offs to Promote Sustainable Reforms
title_sort	republic of burundi fiscal decentralization and local governance : managing trade-offs to promote sustainable reforms
publisher	Washington, DC
publishDate	2015
url	http://documents.worldbank.org/curated/en/2014/10/24087801/burundi-fishcal-decentralization-local-governance http://hdl.handle.net/10986/21714
_version_	1764449035311120384
spelling	okr-10986-217142021-04-23T14:04:04Z Republic of Burundi Fiscal Decentralization and Local Governance : Managing Trade-Offs to Promote Sustainable Reforms World Bank ACCOUNTABILITY ACCOUNTABILITY MECHANISMS ACCOUNTING ALLOCATION AUTHORITY BANKS BASIC SERVICES BUDGET EXPENDITURES BUDGET PREPARATION BUDGETARY PROCESS CAPITAL EXPENDITURES CENTRAL GOVERNMENT CENTRAL GOVERNMENT AGENCIES CENTRAL GOVERNMENT OFFICIALS CENTRAL GOVERNMENT SUPPORT CENTRAL MINISTRIES CENTRAL SPENDING CENTRAL TRANSFERS CITIZEN PARTICIPATION CITIZENS CIVIL SERVANTS CIVIL SERVICE CIVIL SOCIETY ORGANIZATIONS COALITIONS COMMUNAL DEVELOPMENT COMMUNAL TAX COMMUNITY DEVELOPMENT COMMUNITY DRIVEN DEVELOPMENT CONSENSUS CONSOLIDATION CONSTITUTION CORRUPTION COST OF LIVING COUNCILS CURRENT EXPENDITURES DEBT DECENTRALIZATION FRAMEWORK DECENTRALIZATION PROCESS DECENTRALIZATION PROGRAM DECENTRALIZATION REFORM DECENTRALIZATION REFORMS DECENTRALIZATION STRATEGY DECISION-MAKING DECISION-MAKING PROCESS DECONCENTRATION DECREE DEMOCRACY DEVOLUTION DISTRICT DIVISION OF RESPONSIBILITIES EFFICIENCY OF SERVICE DELIVERY ELECTED OFFICIALS EMPLOYMENT ENVIRONMENTAL DEGRADATION EQUALIZATION ETHNIC GROUPS EXECUTION EXTERNAL SHOCKS FINANCIAL AUTONOMY FINANCIAL IMPLICATIONS FINANCIAL INCENTIVES FINANCIAL MANAGEMENT FINANCIAL RESOURCES FINANCIAL SUPPORT FINANCIAL SUSTAINABILITY FINANCIAL SYSTEM FINANCIAL VIABILITY FINANCING ARRANGEMENTS FISCAL CONSTRAINTS FISCAL DECENTRALIZATION FISCAL EXPENDITURES FISCAL FRAMEWORK FISCAL REVENUE FISCAL SPACE FISCAL SUSTAINABILITY FISCAL TRANSFERS FIXED COSTS GOOD GOVERNANCE GOVERNANCE INDICATORS GOVERNMENT AGENCIES GOVERNMENT AUTHORITIES GOVERNMENT EFFORTS GOVERNMENT INSTITUTIONS GOVERNMENT OFFICIALS GOVERNMENT REVENUE GOVERNMENT REVENUES GOVERNMENT SPENDING GOVERNOR GROSS DOMESTIC PRODUCT HEALTH CLINICS HEALTH OUTCOMES HUMAN RESOURCE HUMAN RESOURCE MANAGEMENT HUMAN RESOURCES INFLATION INSTITUTIONAL CAPACITY INSTITUTIONAL CONSTRAINTS INSTITUTIONAL DEVELOPMENT INSTITUTIONAL FRAMEWORK INSTITUTIONAL REFORM INTERGOVERNMENTAL TRANSFER INTERMINISTERIAL COORDINATION LACK OF TRANSPARENCY LAWS LEASEHOLDS LEGAL FRAMEWORK LEGAL FRAMEWORK FOR DECENTRALIZATION LEGAL PROVISIONS LEGISLATION LEGISLATIVE PROCESS LIBERATION LOCAL ADMINISTRATIONS LOCAL AUTHORITIES LOCAL GOVERNMENT LOCAL GOVERNMENTS LOCAL REVENUE LOCAL TAX LOCAL TAXES MACROECONOMIC CONTEXT MANDATES MAYOR MEMBERS OF PARLIAMENT MINISTRY OF FINANCE MINISTRY OF INTERIOR MUNICIPAL LEVEL MUNICIPALITIES NATIONAL BUDGET NATIONAL ELECTIONS NATIONAL LEVEL NATIONAL PLANNING NATIONAL POLICY NATIONAL PRIORITY NATIONAL TERRITORY NATIONS NATURAL RESOURCES OPERATING COSTS PERFORMANCE EVALUATION POLICY DOCUMENT POLICY FRAMEWORK POLICY MAKERS POLICY OBJECTIVES POLICY RECOMMENDATIONS POLITICAL CONTROL POLITICAL CRISIS POLITICAL DECENTRALIZATION POLITICAL POWER POLITICAL REFORMS POLITICAL SURVIVAL POLITICIANS POVERTY ALLEVIATION PRESIDENCY PROPERTY TAXES PROVINCE PROVINCES PROVINCIAL DEPARTMENTS PROVINCIAL LEVEL PUBLIC AUTHORITIES PUBLIC EXPENDITURE PUBLIC EXPENDITURE REVIEW PUBLIC FINANCE PUBLIC FINANCIAL MANAGEMENT PUBLIC HEALTH PUBLIC RESOURCES PUBLIC REVENUE PUBLIC SECTOR PUBLIC SECTOR SPECIALIST PUBLIC SERVICE PUBLIC SERVICES REFERENDUM REFORM AGENDA REFORM PROCESS REGULATORY FRAMEWORK REHABILITATION REPRESENTATIVES REVENUE AUTHORITY REVENUE COLLECTION REVENUE SHARING SECTORAL MINISTRIES SENATE SOCIAL INFRASTRUCTURE SOCIAL SERVICES STATE RESOURCES SUBNATIONAL SUBNATIONAL AUTHORITIES SUBNATIONAL FINANCE SUBNATIONAL GOVERNMENTS SUBSIDIARY TAX ADMINISTRATION TAX BASE TAX CODE TAX COLLECTION TAX COLLECTOR TAX COMPLIANCE TAX EXEMPTIONS TAX POLICY TAX REVENUE TAX REVENUES TAX SYSTEM TAXABLE CAPACITY TAXPAYERS TECHNICAL ASSISTANCE TRANSPARENCY UNCERTAINTY VILLAGES VOTING WATER SUPPLY This study is highly selective and organized into four thematic chapters. Specifically, chapter 1 provides a snapshot of Burundi’s political and macroeconomic context, and reviews the evolution of the decentralization process to better understand how institutional, political, and bureaucratic dynamics have shaped the historical trajectory of decentralization and generated the outcomes observed today. Chapter 2 provides a systematic investigation of the status of fiscal decentralization in Burundi, and identifies key policy issues to be considered to ensure the medium-term sustainability of the reform process while at the same time addressing the short-term financial needs of communes. Chapter 3 provides an in-depth diagnostic of a key service delivery responsibility recently devolved to communes—the provision of land registration services—and discusses the challenges and opportunities related to ongoing efforts to scale up access to these land services across 116 rural communes and Bujumbura. Chapter 4 shifts the focus to the nature of statecitizen relations in an effort to better understand how citizen engagement in the decision-making process may be improved and local authorities held accountable for the provision of basic services. 2015-04-08T21:50:28Z 2015-04-08T21:50:28Z 2014-10 Report http://documents.worldbank.org/curated/en/2014/10/24087801/burundi-fishcal-decentralization-local-governance http://hdl.handle.net/10986/21714 English en_US CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank Washington, DC Economic & Sector Work Economic & Sector Work :: Public Expenditure Review Africa Burundi

Republic of Burundi Fiscal Decentralization and Local Governance : Managing Trade-Offs to Promote Sustainable Reforms

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