Fiscal Decentralization [FISCALDECENTRALIZATION]

The IMF’s Fiscal Decentralization Dataset compiles indicators widely used by academics and policymakers to assess recent trends, conduct benchmark analysis, and identify the causes, and consequences of fiscal decentralization for a global sample of IMF members.

Updated by provider on August 26, 2022

Frequency [FREQ]
Reference Area [REF_AREA]
Indicator [INDICATOR]
Reporting Institutional Sector [REF_SECTOR]

Dataset has 8,398 series. Add search filters to narrow them.

Notes
  • Temporal Coverage: Annual data starting in 1972 and ending with Current Year - 2
  • Geographic Coverage: 75 economies
  • Methodology: Fiscal decentralization indicators are computed using fiscal data on flows and stocks of the general government sector disaggregated between central and subnational government subsectors (state/provincial/regional, and local) measured within the framework of the Government Finance Statistics Manual, 2014. Please refer to the methodological note "The IMF’s Fiscal Decentralization Dataset: A Primer to the 2018 Vintage" by Victor Lledo, Clement Ncuti, Moses Kabanda, Christina Hu and Yuan Xiang for a detailed description of the formulas used to compute each fiscal decentralization indicator.
  • Sectoral Coverage: Fiscal
  • Code: FISCALDECENTRALIZATION
Dimensions codes and labels
[FREQ] Frequency
  • [A] Annual
[REF_AREA] Reference Area
  • [AF] Afghanistan
  • [AL] Albania
  • [AM] Armenia
  • [AU] Australia
  • [AT] Austria
  • [AZ] Azerbaijan
  • [BY] Belarus
  • [BE] Belgium
  • [BA] Bosnia and Herzegovina
  • [BR] Brazil
  • [BG] Bulgaria
  • [CV] Cabo Verde
  • [KH] Cambodia
  • [CA] Canada
  • [CL] Chile
  • [CN] China
  • [CO] Colombia
  • [CR] Costa Rica
  • [HR] Croatia
  • [CY] Cyprus
  • [CZ] Czech Republic
  • [DK] Denmark
  • [SV] El Salvador
  • [EE] Estonia
  • [FI] Finland
  • [FR] France
  • [GE] Georgia
  • [DE] Germany
  • [GR] Greece
  • [GT] Guatemala
  • [HN] Honduras
  • [HU] Hungary
  • [IS] Iceland
  • [ID] Indonesia
  • [IR] Iran, Islamic Republic of
  • [IE] Ireland
  • [IL] Israel
  • [IT] Italy
  • [JP] Japan
  • [KZ] Kazakhstan
  • [KE] Kenya
  • [KI] Kiribati
  • [KR] Korea, Republic of
  • [KG] Kyrgyzstan
  • [LV] Latvia
  • [LT] Lithuania
  • [LU] Luxembourg
  • [MT] Malta
  • [MH] Marshall islands
  • [MU] Mauritius
  • [MX] Mexico
  • [MD] Moldova, Republic of
  • [MN] Mongolia
  • [MM] Myanmar
  • [NA] Namibia
  • [NP] Nepal
  • [NL] Netherlands
  • [NZ] New Zealand
  • [MK] North Macedonia, Republic of
  • [NO] Norway
  • [PW] Palau
  • [PY] Paraguay
  • [PE] Peru
  • [PL] Poland
  • [PT] Portugal
  • [RO] Romania
  • [RU] Russian Federation
  • [RW] Rwanda
  • [SN] Senegal
  • [RS] Serbia
  • [SK] Slovakia
  • [SI] Slovenia
  • [SO] Somalia
  • [ZA] South Africa
  • [ES] Spain
  • [SE] Sweden
  • [CH] Switzerland
  • [TH] Thailand
  • [TN] Tunisia
  • [TR] Turkey
  • [UG] Uganda
  • [UA] Ukraine
  • [AE] United Arab Emirates
  • [GB] United Kingdom
  • [US] United States
  • [UZ] Uzbekistan
[INDICATOR] Indicator
  • [cs] Capital spending, share of general government
  • [comp] Compensation of employees, share of general government
  • [cfc] Consumption of fixed capital, share of general government
  • [debt] Debt, share of own revenue
  • [defense] Defense, share of general government
  • [deficit] Deficit, share of own spending
  • [ea] Economic affairs, share of general government
  • [edu] Education, share of general government
  • [ep] Environmental protection, share of general government
  • [exc] Excise, share of general government
  • [sd] Expenditure decentralization (ratio of own spending to general government spending)
  • [gps] General public services, share of general government
  • [gs] Goods and Services, share of general government
  • [health] Health, share of general government
  • [hca] Housing & community ammenities, share of general government
  • [ipcg] Income, Profits, Capital Gains, share of general government
  • [interest] Interest, share of general government
  • [it] International Trade, share of general government
  • [oe] Other expenses, share of general government
  • [or] Other revenue, share of general government
  • [ot] Other Taxes, share of general government
  • [payroll] Payroll, share of general government
  • [property] Property, share of general government
  • [pos] Public order & safety, share of general government
  • [recreation] Recreation, share of general government
  • [rd] Revenue decentralization (ratio of own revenues to general government revenues)
  • [sb] Social benefits, share of general government
  • [sc] Social contributions, share of general government
  • [sp] Social protection, share of general government
  • [subs] Subsidies, share of general government
  • [taxd] Tax revenue decentralization (share of general government)
  • [transferDep1] Transfer dependency method 1, ratio of net transfers to own spending
  • [transferDep2] Transfer dependency method 2, ratio of net transfers to own revenue
  • [ugs] Use of goods & services, share of general government
  • [vat] VAT, share of general government
  • [vfi] Vertical Fiscal Imbalance (1- ratio of own revenue to own spending)
[REF_SECTOR] Reporting Institutional Sector
  • [1C_CG] Central Government
  • [1C_LG] Local Government
  • [1C_SG] State Government
  • [1C_SNG] Subnational Government
Technical links