{
  "title": "Making Fiscal Decentralization Work: Cross-Country Experiences",
  "publication": "Occasional Papers, October 6, 2010",
  "sourceUrl": "https://www.imf.org/en/publications/occasional-papers/issues/2016/12/31/making-fiscal-decentralization-work-cross-country-experiences-23731",
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  "summary": "The question of what makes fiscal decentralization work is faced by many policymakers around the world. This book draws on both the relevant literature and policy and technical advice provided by the IMF to a wide range of member countries, and discusses the key factors that help make decentralizati",
  "sections": [
    {
      "heading": "Overview",
      "content": "- The book addresses what makes fiscal decentralization work for policymakers worldwide.\n- Draws on relevant literature and IMF policy and technical advice provided to a wide range of member countries.\n- Discusses key factors that help make decentralization sustainable, efficient, and equitable from a macroeconomic perspective.\n- Focuses on institutional reforms and their appropriate sequencing suited to different country circumstances."
    },
    {
      "heading": "Key focus areas",
      "content": "- Revenue and expenditure assignments to different levels of government.\n- Design of intergovernmental transfers.\n- Public financial management (PFM) systems."
    },
    {
      "heading": "Findings and substantive points",
      "content": "- Decentralization’s success depends on institutional design choices tailored to country-specific circumstances.\n- Sustainable, efficient, and equitable outcomes require coherent assignment of revenues and expenditures, well-designed transfer systems, and robust PFM frameworks.\n- Appropriate sequencing of reforms is critical to making decentralization work."
    },
    {
      "heading": "Policy implications and recommendations",
      "content": "- Align revenue and expenditure assignments with subnational governments’ functional responsibilities.\n- Design intergovernmental transfers to address fiscal disparities while preserving incentives for efficiency.\n- Strengthen public financial management systems at all levels of government to support accountability and macro-fiscal stability.\n- Sequence institutional reforms to build capacity and avoid fiscal risks during the decentralization process.\n\n---\n\n\nSource: https://www.imf.org/en/publications/occasional-papers/issues/2016/12/31/making-fiscal-decentralization-work-cross-country-experiences-23731"
    }
  ],
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    "[Markdown version](/en/publications/occasional-papers/issues/2016/12/31/making-fiscal-decentralization-work-cross-country-experiences-23731/index.md)",
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    "Authors: Annalisa Fedelino",
    "Published: October 6, 2010",
    "Series: Occasional Papers",
    "DOI: https://doi.org/10.5089/9781589069855.084",
    "The book addresses what makes fiscal decentralization work for policymakers worldwide.",
    "Draws on relevant literature and IMF policy and technical advice provided to a wide range of member countries.",
    "Discusses key factors that help make decentralization sustainable, efficient, and equitable from a macroeconomic perspective.",
    "Focuses on institutional reforms and their appropriate sequencing suited to different country circumstances.",
    "Revenue and expenditure assignments to different levels of government.",
    "Design of intergovernmental transfers.",
    "Public financial management (PFM) systems.",
    "Decentralization’s success depends on institutional design choices tailored to country-specific circumstances.",
    "Sustainable, efficient, and equitable outcomes require coherent assignment of revenues and expenditures, well-designed transfer systems, and robust PFM frameworks.",
    "Appropriate sequencing of reforms is critical to making decentralization work.",
    "Align revenue and expenditure assignments with subnational governments’ functional responsibilities.",
    "Design intergovernmental transfers to address fiscal disparities while preserving incentives for efficiency.",
    "Strengthen public financial management systems at all levels of government to support accountability and macro-fiscal stability.",
    "Sequence institutional reforms to build capacity and avoid fiscal risks during the decentralization process."
  ],
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