Search results
1 – 2 of 2Mitsuaki Furukawa and Junichiro Takahata
The purpose of this paper is to analyze late disbursements for service delivery by focusing on donors’ General Budget Support disbursement to Tanzania and on the intergovernmental…
Abstract
Purpose
The purpose of this paper is to analyze late disbursements for service delivery by focusing on donors’ General Budget Support disbursement to Tanzania and on the intergovernmental money flows in Tanzania.
Design/methodology/approach
The authors examined empirical analysis using statistics of intergovernmental transfers in Tanzania.
Findings
This paper shows that such center-local transfers are significantly correlated with the timing of local government expenditures in general and health expenditures in particular. It also shows that development expenditures are more affected than recurrent expenditures by delays in the transfer.
Practical implications
In order to improve service delivery on the ground, the transfers from donors to the central government and from the central government to local governments need to be timely.
Originality/value
The authors examined empirical analysis using statistics of intergovernmental transfers in Tanzania so as to see whether timing of transfers matters or not, which has not been considered thus far.
Details
Keywords
Mitsuaki Furukawa and Junichiro Takahata
The purpose of this paper is to verify whether general budget support is a favorable aid modality under SDGs in developing countries.
Abstract
Purpose
The purpose of this paper is to verify whether general budget support is a favorable aid modality under SDGs in developing countries.
Design/methodology/approach
The authors use panel data on government revenue, expenditure, and social indicators for the ten-year period from 1997 to 2006 to reflect the result for sustainable development goals (SDGs). The authors focus on the health sector as a representative social sector.
Findings
The results show that GBS in fact increases the budget allocation for the health sector more than tax revenue does. However, the effect of government health expenditure on health indicators is not necessarily improved by the introduction of GBS, which indicates that the introduction of GBS alone has limited impact.
Social implications
The paper suggests that the complementarity between GBS and projects/programs focusing on human and institutional capacity development should be seriously considered. These results shall be considered even under SDGs.
Originality/value
This paper attempts to assess the effect of GBS in developing countries by using panel data on government revenue, expenditure, and social indicators for the ten-year period from 1997 to 2006 to reflect the result for SDGs.
Details