러시아ㆍ유라시아
연구정보
[경제] Albania - Local Government Strengthening : Background Paper on Intergovernmental Fiscal Relations
러시아ㆍ유라시아 기타 국외연구자료 연구보고서 - World Bank 발간일 : 2021-06-14 등록일 : 2021-08-15 원문링크
The body of this report has six sections. Following the executive summary of the key messages and recommendations, Section one provides a brief introduction and background and context. Section two presents the challenges on the revenue side, providing the analysis of municipal own-source revenues and intergovernmental transfers. The first sub-section on own-source revenues provides an overview, analysis and recommendations for the property tax and other types of own-source revenues. The second sub-section provides an in-depth analysis of four different types of intergovernmental transfers: (a) unconditional transfer; (b) conditional transfers; (c) specific transfers; and (d) revenues shared on a derivation basis. The report continues to reflect on the challenges on the expenditure side in section three, giving an overview of municipal expenditure assignments and utility services and providing an assessment of the composition of expenditures from the functional and the economic classification perspectives. Section four deals with the national investment and regional development policy, shedding a light on the Regional Development Fund. Section five touches upon public utility companies, while section six points out the challenges in public financial management, with sub-sections focusing on borrowing, fiscal discipline and budget reliability, and arrears. The last section, six provides final remarks summarizing main conclusions and findings.
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