Fiscal Management in Adjustment LendingWorld 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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Page viii
... Trade tax conditionality by type and region 3.3 Types of trade tax conditionality by region and country Tax structure before and after adjustment Diagnosis of need for revenue reform and performance Successful and less successful trade ...
... Trade tax conditionality by type and region 3.3 Types of trade tax conditionality by region and country Tax structure before and after adjustment Diagnosis of need for revenue reform and performance Successful and less successful trade ...
Page xi
... tax reform , for example , by ensuring that non- tax trade reform precedes trade tax reform and that tax administration reform precedes or accompanies tax policy reform . □ Consider explicitly the role of the state and the appropriate ...
... tax reform , for example , by ensuring that non- tax trade reform precedes trade tax reform and that tax administration reform precedes or accompanies tax policy reform . □ Consider explicitly the role of the state and the appropriate ...
Page xviii
... Tax administration reform Trade and financial sector adjustment loan Tax identification number Value added tax FISCAL MANAGEMENT IN ADJUSTMENT LENDING Summary The World Bank initiated xviii Abbreviations and acronyms.
... Tax administration reform Trade and financial sector adjustment loan Tax identification number Value added tax FISCAL MANAGEMENT IN ADJUSTMENT LENDING Summary The World Bank initiated xviii Abbreviations and acronyms.
Page 3
... Tax admin- istration was also neglected in some early SALS ( Bangladesh , Côte d'Ivoire , Hungary , Pakistan ... trade taxes and greater reliance on domestic indirect taxes . The record for trade taxes was much better . In a sample of 83 ...
... Tax admin- istration was also neglected in some early SALS ( Bangladesh , Côte d'Ivoire , Hungary , Pakistan ... trade taxes and greater reliance on domestic indirect taxes . The record for trade taxes was much better . In a sample of 83 ...
Page 6
... tax reform . If trade taxes contribute significantly to revenue , nontrade tax reforms to enhance revenue may need to precede trade tax reform . Reforms in tax administration should precede or accompany tax structure reform ...
... tax reform . If trade taxes contribute significantly to revenue , nontrade tax reforms to enhance revenue may need to precede trade tax reform . Reforms in tax administration should precede or accompany tax structure reform ...
Common terms and phrases
adjustment lending adjustment loans adjustment operations AFR low income Africa Annex Table areas Argentina assess audit average Banco Bangladesh Bank conditions Bank needs Bank's Banque budgétaire budgetary capital expenditures compliance Costa Rica Côte d'Ivoire country groups current expenditures debt dépenses diagnosis diversified exporters Evaluation fiscal adjustment fiscal deficits fiscal management fiscal reform Fund Gambia gastos Ghana identified implementation improving increases Indonesia investment issues Kenya LAC middle income macroeconomic Malawi ment monitoring Morocco Mozambique nontrade tax overall países Pakistan payments performance Philippines President's reports primary exporters programs public expenditure reform public sector ratio reducing regions revenue SALS/SECALS sample Senegal share social sectors Source specific strategy structural subsidies sustainable deficit Tanzania tariff tax administration reform tax base tax conditionality tax rates tax system taxation taxpayers terms of trade tion trade reform trade tax reform tributaria Tunisia Uganda Uruguay wage World Bank
Popular passages
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 xviii - IBRD International Bank for Reconstruction and Development IDA International Development Association IMF International Monetary Fund...
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...
Page 4 - Success has been limited in restructuring current expenditures away from wages and subsidies and toward nonwage O&M, and attempts to cut public employment have generally been short-lived or modest.