OECD Tax Policy Studies No. 7e - OECD Fiscal Design Survey Background Paper: Latvia
In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of...
| Autor principal: | |
|---|---|
| Autor Corporativo: | |
| Formato: | Libro electrónico |
| Idioma: | Inglés |
| Publicado: |
Paris :
OECD Publishing
2001.
|
| Materias: | |
| Ver en Biblioteca Universitat Ramon Llull: | https://discovery.url.edu/permalink/34CSUC_URL/1im36ta/alma991009705172106719 |
Tabla de Contenidos:
- GENERAL INTRODUCTION TO THE SURVEY
- 1. EXECUTIVE SUMMARY
- 1.1 Main features of local finance and intergovernmental relations
- 1.2 -1.3 Major empirical findings. Main problems in the fiscal design
- 2. TECHNICAL FRAMEWORK – CLASSIFICATION OF LEVELS OF GOVERNMENT AND ECONOMIC TRANSACTIONS
- 2.1 Sub-national government finance statistics
- 3. GOVERNMENT FINANCE STATISTICS ON SUB-NATIONAL GOVERNMENTS
- 3.1 Sub-national revenue
- 3.1.1 Tax revenue
- 3.1.3 Inter-government financial relations - grants
- 3.2 Sub-national expenditure
- 3.2.1 Sub-national expenditure by function and level of government
- 3.2.2 Expenditure indicators by the three most important policy sectors
- 4. EVALUATIONS ON SUB-NATIONAL AUTONOMY AND NATIONAL FISCAL CONSTRAINTS
- 4.1 General presentation of the sub-national government system. Summary on government finance reform policies
- 4.2 Local discretion – Tax administration and relation to central government
- 4.3 National regulation of the framework for non-tax revenues
- 4.4 National policies on design of grants system
- 4.5 National control on borrowing
- 4.6 Local discretion- Expenditure
- 4.7 General budget co-operation with central government
