Perspectives on Fiscal Federalism

Bird, Richard M. ; Vaillancourt, Franç ; ois

Washington, DC:World Bank

关键词: ACCOUNTABILITY;    ACCOUNTING;    AUDITING;    AUTONOMY;    BOND ISSUANCE;   

DOI  :  10.1596/978-0-8213-6555-7
RP-ID  :  35628

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

This book addresses a variety of issuesrelating to intergovernmental finance and the provision andfinancing of local services including budgeting andfinancial management, the institutional framework for theconduct of intergovernmental relations, appropriate methodsof service delivery in metropolitan agglomerations andremote rural areas, local government enterprises, usercharges, property taxes, income and value-added taxes,natural resource taxes, and local business taxes.Throughout, the authors draw on experience both in Canadaand in other decentralized countries and consider to varyingextents the special problems facing Russia and other largetransitional economies.