000			03227nam a22003973i 4500
001			EBC5770267
003			MiAaPQ
005			20240724113715.0
006			m o d |
007			cr cnu||||||||
008			240724s2018 xx o ||||0 eng d
020			_a9789292614874 _q(electronic bk.)
020			_z9789292614867
035			_a(MiAaPQ)EBC5770267
035			_a(Au-PeEL)EBL5770267
035			_a(OCoLC)1101034354
040			_aMiAaPQ _beng _erda _epn _cMiAaPQ _dMiAaPQ
050		4	_aKNM3526 .F573 2018
082	0		_a345.596002632
245	1	0	_aFiscal Decentralization Reform in Cambodia : _bProgress over the Past Decade and Opportunities.
250			_a1st ed.
264		1	_aManila : _bAsian Development Bank, _c2018.
264		4	_c©2018.
300			_a1 online resource (71 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
505	0		_aCover -- Title -- Copyright -- Contents -- Foreword -- Acknowledgments -- Abbreviations -- Currency Equivalents -- Glossary -- Executive Summary -- 1 Introduction -- 2 Drivers of the Fiscal Decentralization System in Cambodia -- 2.1 Policy and Planning Framework for Fiscal Decentralization Reform -- 2.2 Structure of Government Administration and Financing Sources -- 2.3 Key Institutions -- 2.4 Legal and Regulatory Framework -- 2.5 Political Economy and Accountability Framework -- 2.6 Personnel Management Framework -- 2.7 Subnational Public Financial Management Framework -- 2.8 Capacity Building to Improve Fiscal Decentralization -- 2.9 Summary Assessment -- 3 Expenditure Trends and Functional Assignments -- 3.1 Overview -- 3.2 Trends in Subnational Expenditures -- 3.3 Deconcentrated Expenditure Trends -- 3.4 Addressing Low Levels of Subnational Developmental Expenditure -- 3.5 Key Laws on the Assignment of Functions -- 3.6 Practical Approaches and Lower Level Regulations for Reassigning Functions -- 3.7 Approaches to Reassigning Functions in Targeted Ministries -- 3.8 Summary Assessment -- 4 Subnational Revenues Including Intergovernmental Fiscal Transfers -- 4.1 Overview -- 4.2 Trends in Revenue Collections -- 4.2 Legal and Regulatory Framework for Revenues (Tax, Nontax, and Transfers) -- 4.3 Policy Issues for Own-Source Revenues -- 4.4 Policy Considerations for Reforming the Unconditional Transfer and Shared Tax Systems -- 4.5 Simulation of Simplified Option for Reforming the Unconditional Transfer and Shared Taxation Systems -- 4.6 Summary Assessment -- 5 Conclusions and Recommendations -- Bibliography -- Persons Met.
588			_aDescription based on publisher supplied metadata and other sources.
590			_aElectronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries.
650		0	_aFinance, Public-Law and legislation-Cambodia.
655		4	_aElectronic books.
776	0	8	_iPrint version: _a _tFiscal Decentralization Reform in Cambodia _dManila : Asian Development Bank,c2018 _z9789292614867
797	2		_aProQuest (Firm)
856	4	0	_uhttps://ebookcentral.proquest.com/lib/orpp/detail.action?docID=5770267 _zClick to View
999			_c10463 _d10463