Fiscal Management in Adjustment Lending
World Bank Publications, 1997 M01 1 - 179 pages
World Bank Technical Paper No. 360. Recent experience confirms that participation of farmers in managing parts of an irrigation system and collecting water charges usually results in a more efficient use of water. To be effective, farmers in the hydraulic unit would need to organize themselves by establishing a water users' association. This paper presents a comparative study of the legal framework for these associations in Colombia, India, Mexico, Nepal, the Philippines, and Turkey. Building on the theory that participation of farmers in managing and operating parts of an irrigation system will result in an optimum use of water, the document analyzes in a comparative manner how each of these countries addresses the basic aspects related to the establishment and functioning of such associations. Additional emphasis is placed on the collection of water charges. Language editions also available: * Arabic--Stock No. 14000 (ISBN 0-8213-4000-X) * Russian--Stock No. 14287 (ISBN 0-8213-4287-8).
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accounts adjustment AFR low income Africa Annex Table areas Argentina Asia assess attention average Bangladesh Bank Bank's base better budget capital central changes Chapter compliance conditionality Côte d'Ivoire countries current expenditures debt dépenses developing discussed economic effective estimates Evaluation expenditure exporters finances fiscal deficits Fund gastos Ghana groups growth identified implementation important improving included increases indicators interest investment issues Kenya loans macroeconomic measures monitoring operations overall Pakistan payments pays percent performance period Philippines poor primary problems programs public expenditure public sector rates ratio reducing refers regions reports revenue role SALs/SECALs sample sector share social Source specific spending strategy structural subsidies success sustainable tariff tax administration reform tax reform taxation taxpayers term tion trade tax wage World Bank
Page 166 - Pacific Europe and Central Asia Latin America and the Caribbean Middle East and North Africa South Asia Sub-Saharan Africa Total Source: World Bank.
Page 74 - One of the more important tasks of the tax administration authorities is to set up internal control and accountability systems to detect errors in tax assessments.
Page 43 - These documents reveal that borrower performance in implementing adjustment conditionality has been mixed: implementation has been weak in budgetary process and public enterprise reform and in the reduction or restructuring of current expenditures.
Page 131 - REGION Africa East Asia and Pacific South Asia Europe and Central Asia Latin America and the Caribbean Middle East and North Africa...
Page 28 - Chapter 6 pulls together a picture of the ultimate outcome of fiscal reforms after more than a decade of SAL/SECAL experience and draws lessons and recommendations.
Page 6 - Focusing on the ultimate goals of expenditure reform right from the start is important both for the proper selection of expenditure (or other) instruments and for better implementation.
Page 28 - The objective is to identify common patterns in the diagnosis, conditionality, and implementation of fiscal programs...
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