Decentralization Course Topics

Intergovernmental Fiscal Relations & Local Financial Management

Course Topics

This course on Intergovernmental Fiscal Relations and Local Financial Management is tailored to address specific country and regional interests. It provides an operational framework to systematically identify key issues for strengthening the roles and responsibilities among governments. There are 14 major topics within the course outline which are listed below. Within each topic, you'll find a paper expanding on each topic along with suggested readings.

Topic 1 Concept of Fiscal Decentralization and Worldwide Overview
Lays out some key questions to be examined in subsequent presentations and discussions

Topic 2 The Political Economy of Fiscal Decentralization
Provides a general outline and introduction into political mechanisms necessary to make fiscal decentralization work

Topic 3 Constitutional and Legal Framework and Guidelines
Lays out the objectives for writing local government laws and reviews the types of laws that typify an intergovernmental system

Topic 4 Intergovernmental Relations and Macroeconomic Stability and Growth
Examines the intergovernmental theory and practice for designing a system of decentralized fiscal decision making consistent with stabilization policy

Topic 5 Expenditure Assignment
A guide to expenditure assignment and the problems that may result from failure of clarity and stability in the assignment process

Topic 6 Revenue Assignment
Discusses the macro module as a way of introducing the conventional scope of inquiry and its limitations as it may apply to different systems

Topic 7 Local Revenues
Examines revenue-sharing v. surcharges of income and receipt levies, local property taxes, vehicle taxes and business receipts/profits tax

Topic 8 Intergovernmental Grants
Discusses the objectives of an intergovernmental grant system, types of grants, and the trade-offs of alternative formula approaches

Topic 9 Financing Infrastructure
Discusses the roles of user charges in planning, financing, and improving the delivery of infrastructure services like water supply and electric power

Topic 10 Budgeting
Outlines the purpose of budgets, reviews how to evaluate financial outcomes, and discusses the nature and role of capital budgeting

Topic 11 Credit and Debt
Covers the general features of municipal credit markets, reviews important parameters of municipal fixed income instruments, and provides examples of structured financing

Topic 12 Poverty and Decentralization
Focuses the impact fiscal decentralization on poverty and discusses the role of subnational governments in a broader global and national objectives of poverty alleviation

Topic 13 Accountability and Transparency in Municipal Governments
Outlines the principal mechanisms for establishing accountability and presents a conceptual framework for defining curative and preventative initiatives for minimizing corruption at the local level

Topic 14 Measuring Decentralization
Presents discussions on how to measure decentralization and outlines the principal mechanisms for measuring fiscal decentralization


			World Bank Institute Intergovernmental Fiscal Relations & Local Financial Management Program

5
COURSE HOME \| CONTACT \| SITE MAP