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Book
Introducing the New PPB - Pragmatic Program Budgeting : Overcoming Design Obstacles to Planning, Management, and Control
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Year: 2022 Publisher: Washington, D.C. : The World Bank,

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Program budgeting is a reform that intends to shift the focus of budgetary processes from control of inputs to producing measurable results. It aspires to enable governments deploy resources to priority areas and assess whether the resources have been translated into intended results. This paper identifies specific stumbling blocks for countries already implementing program budgeting that have caused implementation difficulties, especially in budget execution, and suggests means to resolve them. This paper aims to help resolve the tensions between planning, management, and control in pursuit of higher performance from governments. In doing so, the focus is not only observing and supporting the efficiency and effectiveness goals of program budgeting but also resolving the tensions arising from execution control and designing measures to support analysis and performance.


Book
Ukraine 2019 Public Expenditure and Financial Accountability Performance Assessment Report
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Year: 2019 Publisher: Washington, D.C. : The World Bank,

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The main purpose of the 2019 PEFA assessment is to provide the Government of Ukraine with an objective and up-to-date diagnostic of the national-level public financial management performance based on the latest internationally recognized PEFA methodology. The 2019 PEFA is an assessment of the quality of the Ukrainian PFM system and monitors the results achieved through PFM reforms undertaken since the 2015 PEFA assessment. More specifically, the PEFA assessment measures which processes and institutions contribute to the achievement of desirable budget outcomes, aggregate fiscal discipline, strategic allocation of resources, and efficient service. The assessment covers the central government. It also includes the Ministry of Economy as the authorized body for Procurement Service, State Audit Service, Budget Committee of the Verkhovna Rada of Ukraine (Parliament), State Fiscal Service of Ukraine (revenue administration), and Accounting Chamber of Ukraine (supreme audit body). It also assesses aspects of the three extra-budgetary funds and qualifying state-owned enterprises in terms of the relevant indicators. A substantial number of government officials participated in the assessment.


Book
Performance Management in the Public Administration : Seven Success Factors
Authors: --- --- ---
Year: 2021 Publisher: Washington, D.C. : The World Bank,

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This EFI Insight note distills the key principles of effective performance management in the public administration from literature and international good practice. First, it presents the objectives and different approaches and tools for performance management, and then it details seven success factors that should be considered when designing and reforming public sector performance management systems: (1) start performance management from the top; (2) align organizational and individual goals ('clear line of sight'); (3) tailor performance assessment to institutional and job characteristics, and adequately differentiate between levels of performance; (4) improve manager judgment and diversify the sources of information for performance appraisals to ensure objectivity and fairness in assessment; (5) motivate staff through both intrinsic and extrinsic incentives; (6) enable staff through adequate opportunities for growth and development; and (7) embed performance management in organizational culture and practice.


Book
The Economics of Tobacco Taxation and Employment in IndonesiaPolicy Note
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Year: 2017 Publisher: Washington, D.C. : The World Bank,

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This report is part of the Indonesia Tobacco Employment Studies implemented by the World Bank and the American Cancer Society. The findings from this report complement the findings from three closely-related reports focusing on specific segments of tobacco sector employment in Indonesia: tobacco farmers, kretek workers or hand-rollers, and tobacco manufacturing more broadly.


Book
The Economics of Tobacco Taxation and Employment in Indonesia
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Year: 2017 Publisher: Washington, D.C. : The World Bank,

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The objective of this report is to analyze the recent employment trends in the Indonesian tobacco industry and estimate the potential effects of raising cigarette taxes on employment in the tobacco manufacturing sector. The report provides new evidence to contribute to the ongoing debate about the effects of raising cigarette taxes on tobacco sector employment. It complements the current analytical work conducted by the World Bank, in partnership with the American Cancer Society, to explore the employment conditions and livelihoods of tobacco and clove farmers and kretek rollers in Indonesia. This report is structured as follows: section one gives introduction. Section two provides a review of the global evidence on the impacts of raising cigarette taxes on population health outcomes and on the economy. Section three presents an overview of the cigarette tax reforms in Indonesia in recent years and discusses the government of Indonesia's plans for reforming the cigarette tax structure. Section four discusses the employment trends in the tobacco industry in Indonesia, analyzes workers' characteristics and compares workers to similar sectors and socio-demographic profiles. The section also discusses the potential impacts of raising cigarette taxes on employment by presenting results of simulations. The final section five, discusses the results in light of the current debate over cigarette tax reform in Indonesia and provides policy recommendations on the employment aspects of the reform.


Book
Mongolia Public Expenditure and Financial Accountability : Performance Assessment Report 2021.
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Year: 2021 Publisher: Washington, D.C. : The World Bank,

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The objective of this PEFA assessment is to provide the Government of Mongolia (GoM) and its development partners with an objective, up-to-date diagnostic of the national-level public financial management (PFM) performance based on the latest PEFA methodology. The 2021 PEFA assessment is intended to provide an update of progress in PFM reforms since the last PEFA in 2015, and to establish a new PEFA baseline using the 2016 PEFA methodology. More specifically, this PEFA assessment (i) provides a clear and updated picture of Mongolia's public finance systems and (ii) measures PFM systems, processes, and institutions that contribute to the achievement of desirable budget outcomes, aggregate fiscal discipline, strategic allocation of resources, and efficient service delivery. The PEFA assessment will (i) inform the government on areas of PFM strengths and weaknesses; (ii) facilitate and update the dialogue on the PFM action plan between the Government and development partners; (iii) support monitoring and evaluation of the Government's PFM reform action plan by providing an updated performance baseline and relevant performance measures, and (iv) help development partners build budget support programs.


Book
Moving Further on Civil Service Reforms in Ethiopia : Findings and Implications from a Civil Service Survey and Qualitative Analysis.
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Year: 2019 Publisher: Washington, D.C. : The World Bank,

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This report identifies key challenges facing the Ethiopian civil service today and suggests avenuesfor further reforms. Ethiopia's civil service has so far developed at a rapid pace and faces anumber of constraints, challenges, and new or expanding demands. Continuing reform efforts and building on past achievements is critical for the successful implementation of Ethiopia's Growth and Transformation Program (GTP II). While the past two decades have seen important achievements made, the government seeks to further strengthen its economic governance and service delivery.The analytic effort that this report reflects was triggered by a request from the Ministry ofPublic Service and Human Resource Development (MPSHRD). The Ministry sought to identify challenges and options to target and pursue further reforms and efforts to strengthen the civil service and its contributions to service delivery. The report is based on several sources: (i) the Ethiopian Civil Servants Survey (ECSS), which was undertaken in June through September 2016 and targeted professional level staff and directors or heads of federal ministries or agencies, regional bureaus, and woreda offices; (ii) a series of key informant interviews with officials and stakeholders, as well as focus group discussions with members of 'Public Wings'; and (iii) administrative data and information, e.g. concerning the number of civil servants, as wellas salaries and benefits. The focus is on five key service delivery sectors: agriculture, education, health, revenue collection, and trade-all critical areas for state activity. The analysis encompasses an assessment of previous and ongoing reforms, and takes a look at the constraints and overall quality of current management practices. Where possible, the report also compares the civil service in Ethiopia to that of other countries, based on information gathered from similar surveys and other comparative information.


Book
Thinking Strategically about Revenue Administration Reform : The Creation of Integrated, Autonomous Revenue Bodies
Authors: --- --- ---
Year: 2019 Publisher: Washington, D.C. : The World Bank,

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Over the past two decades, two trends in tax administration reform have emerged - granting increased autonomy to tax administrations and establishing a unified integrated revenue authority (IRA) charged with administering both tax and customs laws and, in some cases, social security. This paper reviews the theory and practice of these revenue administration models and synthesizes lessons learned from the World Bank's engagement with clients in recent years. The paper looks at several case studies across the world on the reform design as well as results of integration or increased autonomy. Semi-autonomous and integrated revenue administration models have the potential to bring crucial improvements to the efficiency and effectiveness of tax administration. The implementation shows both successes and challenges. The paper concludes with listing pre-conditions for these reforms including need for comprehensive approach of combining increased autonomy with improved administration processes and anticorruption efforts; importance of building collation of all revenue bodies prior to integration; and focus on non-revenue collecting functions of customs administration.


Book
The Role of Strategic Grain Reserves in Enhancing Food Security in Zambia and Zimbabwe.
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Year: 2021 Publisher: Washington, D.C. : The World Bank,

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Zambia and Zimbabwe have experienced food security emergencies of varying severity, mainly caused by drought and floods in some areas. Like several countries in Africa and elsewhere, the two countries have developed and used Strategic Grain Reserves (SGR) to cope with food emergencies and other functions to ensure the availability of food. Both countries have years of experience with SGR as a key component of their respective food security policies. At the center of this strategy is the availability and sufficient supply of white maize, as the single most important strategic crop. The study is organized into four parts as follows: Part 1 presents the introduction laying out the background, objectives, methodology and structure of the report; Parts 2 and 3 present separate country analysis for Zambia and Zimbabwe covering the overview of the food security situation, strategic grain reserve operations and management in relation to food emergencies, and recommendations to enhance the strategic grain management; and Part 4 presents the conclusion.


Book
Public Expenditure and Financial Accountability Assessment : Federal Democratic Republic of Ethiopia (Southern Nations, Nationalities and Peoples Region).
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Year: 2020 Publisher: Washington, D.C. : The World Bank,

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The objective of the Public Expenditure and Financial Accountability (PEFA) assessment is to review the current performance of the public financial management (PFM) systems, processes, and institutions of the Southern Nations, Nationalities, and Peoples' Region (SNNPR). The assessment is aimed at assisting the government in identifying PFM weaknesses that may inhibit effective delivery of services to its citizens and the realization of its development objectives in general. Furthermore, the findings of the PEFA assessment will assist the government in refining the PFM reform strategy that it has already developed and provide the basis for a coherent PFM reform program that can be supported by development partners (DPs), as well as through the government's own initiatives. The regional PEFA assessment covered regional government budgeted units, the Office of Federal Auditor General (OFAG), and Parliament. The assessment shows the state of PFM performance of the region at the time of the fieldwork in November 2019.

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