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Fiscal Management - Anwar Shah

Fiscal Management

By: Anwar Shah (Editor)


Published: 21st June 2005
Format: PDF
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"Accountability of government to citizens-the idea that the public sector must answer to the people for its performance-is the foundation for good governance. Under good governance, public expenditures are allocated to maximize welfare, revenues are collected efficiently, and the public at large has access to a number of public services including water and sanitation, infrastructure, education and health. Unfortunately in many developing countries, the people suffer the results of dysfunctional governance systems that fail to provide even minimal levels of vital public services. This happens because of an acute deficiency in government accountability, such that public servants lack the incentives to show results or manage government resources more efficiently. The key message of the New Institutional Economics is that incentives matter. In the public sphere, incentives for public servants and policymakers are derived from the countries' accountability frameworks-the rewards, sanctions, and measurement of performance-that shape public sector performance.

Fiscal Management and Accountable Public Governance applies this fundamental insight to fiscal/budgetary analysis and public service delivery, giving the reader tools and real world examples from around the globe of institutional arrangements to help citizens hold government accountable for their performance. "

Introduction to the public sector governance and accountability series -- Overview / Anwar Shah -- 1. Budgeting institutions and public spending / Jurgen von Hagen -- 2. Performance-based budgeting reform : progress, problems, and pointers / Matthew Andrews -- 3. Simple tools for evaluating revenue performance in a developing country / Mahesh Purohit -- 4. Evaluating public expenditures : does it matter how they are financed? / Richard M. Bird -- 5. Guidelines for public debt management / The International Monetary Fund and World Bank Staff -- 6. Looking beyond the budget deficit / Homi Kharas and Deepak Mishra -- 7. Addressing contingent liabilities and fiscal risk / Hana Polackova Brixi -- 8. On measuring the net worth of a government / Matthew Andrews and Anwar Shah -- 9. On getting the giant to kneel : approaches to a change in the bureaucratic culture / Anwar Shah -- 10. A framework for evaluating institutions of accountability / Mark Schacter.

ISBN: 9780821361436
ISBN-10: 0821361430
Format: PDF
Language: English
Published: 21st June 2005
Publisher: World Bank