:

. . : . . 15-22 25562.. 2 . ./ (Expenditure Assignment) (revenue Assignment) 3

3.. 3 . ./ (Expenditure Assignment) (revenue Assignment) 3

4.. 45 (Social Welfare)

6 . . (Social Welfare)

. ./ (Expenditure Assignment) (revenue Assignment) 3

7.. 7 2540 2550 2540 281 290 3 . ( 35 25)

8 . .9 2550 10 - . 11 . 11 () () () ()1213.. 13 . 14 . . . Source: Joumard and Kongsrud, Fiscal Relations Across Government Levels ECO/WKP(2003)29 15 . . . .

.

. . 1 3

16... .. 2542 .. 2543 ( 2) .. 2551 . 2544 20 .. 2549 35.. 2550 . 25 .. 2549 () 17 . 18 . 19 .

( / / .) . 20 . . 21 1.

. 2. 1 9 .. 3. . 4. () . 23 .... 24 . ... .. 253425 .... (1 9) 26 . ... . .. 2542 19.94 . 27 2543 2550 2554 *()()()()()()1. .94,721.30100.00357,424.15100.00445, 814100.00 1.1 . 17,403.6018.3732,021.458.9638,7468.69 1.2 45,095.6047.61120,728.7033.78153,41134.41 1.3 ( ..)65,300.0018.2773,80016.55 1.4 32,222.1034.02139,374.0038.99179,85740.342. 749,948.601,420,000.01,770,0003. . (%)12.6325.1725.19 * 99,968 : . .

. 2554 179,857 (40 %)29 7%6.3%. 0.7%73.51%.20.5%.5%97%3%30 .125,363.04 74,271.75 51,091.30 255331 . ./ (Expenditure Assignment) (revenue Assignment) 3

32.. 3233: . . 1. 2. :33The primary question of decentralization is what public function should be assigned to which level of government. Next question is how subnational governments are to be financed.

/ Subsidiarity Principle 3Fs (Finance Follow Functions)1341. Roy Bahl, and Martinez Sequences of Fiscal Decentralization WB: 2001.. 3435 Expenditure AssignmentResponsibility assignment finance follows function: 3Fs . .

Allocation efficiency . 36Subsidiarity: . . (economies of scale) . .

(Revenue Assignment) (Board-Based) . (User Chargers) (Benefit) . . 37.. 37 (Revenue Assignment) . (minimize tax exporting) . .

38.. 38 .39 . . . (VAT) . . 401. . ? Allocative efficiency: Fiscal Federalism, subsidiarity Public Choice theoryLocal accountability ()?

41: : administrative convenience equity between taxpayers neutrality. / . 42 ... .. 2534 (Intergovernmental Transfers) . .43.. 4344/ . vertical imbalance .horizontal imbalance . () .Tax-base sharing (surcharging)Revenue sharing Block (general) grants Specific (conditional) grants

/ .1. Vertical Balance . .? .

Measurement .: (expenditure needs) ? . / .2. Equalization () / .3. Externalities . . . . . . . . ./ 51/ . ? . . (Expenditure Needs) (Fiscal Capacity) performance . ./ (Expenditure Assignment) (revenue Assignment) 3

52.. 52 . Subsidiarity + 3Fs ( vs )53.. 53 . . .

54.. 54 .

55 . .. 5556 (. 281)

57 (PPP)58 .

59 (Results Based Budgeting) . ./ (Expenditure Assignment) (revenue Assignment) 3

60.. 60 1. 3 // 2. 3. 4. 4

5. 6. 7.

. . . 64 3 . ) . . . ..

65) . . . . .

) . . . . . .

66) . . . . .

) . . ) . . ) . . ) . . 67) . . . . 6869) . ) . . . . . ) .

. . .) .

.

7071 - Chart10.420.08540.290.2

38,746 (9 %)153,411 (34 %)73,800 (17 %)EastWestNorth

Sheet1East42.00%8.54%29.00%20.00%WestNorth