A Comissão de Modernização da Gestão Fazendária (COGEF), em parceria com o Banco Interamericano de Desenvolvimento (BID) e com o apoio do Instituto Publix, iniciou no final de 2011 um projeto para aperfeiçoar e desenvolver metodologia para implementação da gestão para resultados nas...

This presentation was commissioned by the Public Management and Transparency Network of the Regional Policy Dialogue for the 3rd Hemispheric Meeting celebrated on November 14th and 15th, 2002. This presentation discusses the questions, "How can government leaders act effectively to improve...

A reforma tributária de 1965 buscou racionalizar a tributação estadual, substituindo o antigo imposto sobre vendas e consignações - IVC por um moderno imposto sobre o valor adicionado na circulação de mercadorias- ICM, como parte de uma mudança profunda que visava construir um sistema...

During the past 11 years, the Dominican Republic has introduced dozens of new laws and regulations aimed at modernizing its national management systems. The new rules represent a step forward in the implementation of Managing for Development Results (MfDR) techniques that will improve the...

This study seeks to provide an analysis based on positive and empirical approaches to the budget-making process in Venezuela from 1974 to 2004 in order to understand budget expenditure decisions and to analyze the actors and forces which affect the outcome. It will tackle the following tasks:...

The budget process is increasingly considered key for reform efforts to improve fiscal outcomes. The authors embark on a political economy analysis of the budget process in Argentina, in the spirit of the IDB project "Political Institutions, Policymaking Processes and Policy Outcomes" in order...

This study introduces a diagnostic tool for determining the health of a public development bank. It defines in normative terms what good health looks like across various dimensions, which allows the PDB to delineate how it can improve its overall performance and achieve its financial and...

Este documento foi elaborado no âmbito do Projeto Regional RG-P1186 do Banco Interamericano de Desenvolvimento. Seu objetivo é identificar oportunidades e restrições para o melhor aproveitamento das receitas tributárias próprias como fonte de financiamento dos municípios brasileiros.

This paper explores the extent to which Uruguayan institutions (as interbranch relations, electoral rules, budgetary rules, etc.) and political actors (parties, factions, interest groups and bureaucrats) involved in the budgetary process affect the fiscal performance of governments in terms of...