Public sector management

Transparency and performance

This report presents and discusses the evidence on impact from greater donor transparency, particularly in terms of accountability. In this report we distinguish between two types of aid information: information collected and disseminated by donor agencies about the results of their activities (looking closer at results based management), and information open to the public ...» more

Parliamentary transparency and accountability

This report presents and discusses what evidence exists about initiatives to promote transparency among legislators, members of parliament (MPs), and legislative processes and what impact this has had on legislative accountability. In this report we distinguish between two types of accountability: vertical (in which citizens play a direct role in holding the powerful to ...» more

Implementing Public Financial Management Reform

Changing existing governance systems can be challenging, especially if communication of the changes, the reasons behind them, and the planned or expected results to be achieved are lacking. In fragile and conflict-affected states (FCAS), this can be further complicated by the involvement of international agencies and their relationships with country governments, as well as by…» more

National climate change governance

Without the rapid implementation of pro-poor, climate-informed development policies, climate change impacts could result in 100 million more people in extreme poverty by 2030. Development policies need to consider climate risk scenarios while expanding ‘no-regrets’ social protection programmes that provide benefits to vulnerable populations under different climate ...» more

Decentralisation of budgeting process

This literature review examines evidence about the impact of public financial management (PFM) interventions in the field of decentralisation of budgeting. It asks: What is the effectiveness of devolved budgeting models in relation to the efficiency of PFM systems, service delivery, budget allocation, citizen involvement, accountability and anti-corruption?  What factors ...» more

Factors important to the establishment, renewal or rehabilitation of the civil service

This literature review seeks to place the emergence of the civil service within its historical context, and highlight the role it has played in state-building. The civil service has helped the state to penetrate peripheral territories, standardise physical and psychological space, and accommodate competing sources of power. The review notes the expansion of the ...» more

Public procurement reform: assessing interventions aimed at improving transparency

This Rapid Evidence Assessment (REA) asks: what is the effectiveness of different interventions that aim to improve the transparency of public procurement? It also asks: What is the impact of improved procurement on accountability, anti-corruption and service delivery? Is it possible to produce key success criteria? An evidence base consisting of 48 studies, of high ...» more

Urban governance

What is urban governance and why does it matter? How can key urban policy issues be addressed? This topic guide introduces the literature on urban governance and its relationship to growth and poverty reduction. It considers the key debates and issues, and sets out some implications for practice on specific urban governance challenges. ...» more

Decentralisation and cash transfer programmes

In many countries, national governments have delegated the implementation of public programmes, including cash transfers (CTs), to lower levels of the political administration. This rapid literature review found very little research or empirical evidence on the relationship between federal and provincial government in regard to cash transfer programmes. Much scholarship has ...» more

Open data, transparency and accountability

Open data involves the release of data so that anyone can access, use and share it. One of the main objectives of making data open is to promote transparency. For open data and transparency initiatives to lead to accountability, the required conditions include: getting the right data published; enabling actors to find, process and use information, and to act on any outputs; ...» more

Taxation, governance and growth

Historically, tax research has been dominated by two questions: how to enhance revenue collection in order to finance redistribution and public goods and services, and how to design tax policy to strengthen incentives for economic growth (Joshi et al. 2014; Moore 2013).  However, the past decade has witnessed surging interests in a third possibility: that…» more

PFM and corruption

Public Financial Management (PFM) processes – revenue mobilisation (e.g. taxation and customs), budget preparation and resource allocation, budget execution (e.g. procurement and payroll), and the accounting and auditing of government expenditure – are a key focus of donor supported anti-corruption reforms. A focus on the budget and budgetary processes is not surprising given that: (1)…» more

Tax administrations and capacity building: A collective challenge

OECD
2016

Tax cooperation has now reached unprecedented levels. Much work has been and is being done to assist developing countries in building their tax capacity. In February 2016 the the IMF, OECD, UN and World Bank proposed to the G20 Finance Ministers and Central Bank Governors that they develop a joint tax platform and recommend mechanisms to ensure effective implementation of ...» more

PEFA: What is it good for? The role of PEFA assessments in public financial management reform

Sierd Hadley and Mark Miller
2016

How can the PEFA framework both help and hinder our understanding of PFM systems? This paper illustrates how PEFA can be (mis)used to guide PFM system reform. While the PEFA framework remains the most comprehensive indicator of PFM to date – over 500 formal assessments have been undertaken and verified by the Secretariat since its launch in 2005 - not all elements of the ...» more

Governance and service provision

Over the past decade, development professionals have become increasingly aware of the fact that providing better services for the poor is as much about governance as it is about solving technical problems. Building new schools, health centres, and water points is all very well, but if teachers and nurses don’t turn up to work or…» more

Anti-corruption strategies in foreign aid: From controls to results

William Savedoff
2016

This paper argues that efforts to address corruption - targeting funder integrity, recipient integrity and global support - have proven to be largely ineffective against corruption and had a limited impact on development results. It highlights how current approaches rely primarily on transactional controls and, to a lesser extent, on investments in transparency and raising ...» more

Linkages between taxation and stability

Tax reform agendas have traditionally focused on increasing public revenue in an economically efficient manner. However, Prichard (2010) argues that there is a case for linking revenue enhancement more explicitly to broader governance objectives. It should be noted that increased domestic revenue generation will only lead to improved development outcomes if the new revenue is ...» more