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Fiscal Decentralization and Public Subnational Financial Management in Peru

Author

Listed:
  • Mr. Ehtisham Ahmad
  • Ms. Mercedes Garcia-Escribano

Abstract

There is increasing interest in fiscal decentralization in Peru as a mechanism to generate more involved decision-making at the subnational level. This is tempered with a continuing emphasis on overall fiscal stability. However, considerable work needs to be undertaken to define more clearly expenditure responsibilities and financing mechanisms that increase local accountability. In addition, a more transparent fiscal transfer system is needed, together with clarity in expenditure management at all levels of government. The paper suggests that a substantial work agenda is needed to extend the decentralization process with greater transparency.

Suggested Citation

  • Mr. Ehtisham Ahmad & Ms. Mercedes Garcia-Escribano, 2006. "Fiscal Decentralization and Public Subnational Financial Management in Peru," IMF Working Papers 2006/120, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2006/120
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    References listed on IDEAS

    as
    1. Ehtisham Ahmad & Bob Searle, 2006. "On the Implementation of Transfers to Subnational Governments," Chapters, in: Ehtisham Ahmad & Giorgio Brosio (ed.), Handbook of Fiscal Federalism, chapter 15, Edward Elgar Publishing.
    2. International Monetary Fund, 2004. "Peru: Selected Issues," IMF Staff Country Reports 2004/156, International Monetary Fund.
    3. Ehtisham Ahmad & Maria Albino-War & Raju Singh, 2006. "Subnational Public Financial Management: Institutions and Macroeconomic Considerations," Chapters, in: Ehtisham Ahmad & Giorgio Brosio (ed.), Handbook of Fiscal Federalism, chapter 16, Edward Elgar Publishing.
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    Cited by:

    1. Canavire-Bacarreza, Gustavo & Martínez-Vázquez, Jorge & Sepúlveda, Cristián, 2012. "Sub-national Revenue Mobilization in Peru," IDB Publications (Working Papers) 3951, Inter-American Development Bank.
    2. Diego E. Pinilla-Rodríguez & Patricia Hernández-Medina, 2024. "Governance and Fiscal Decentralisation in Latin America: An Empirical Approach," Economies, MDPI, vol. 12(8), pages 1-18, August.

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