City Finances of Ulaanbaatar

The main objective of this study is to understand the inner workings of the municipal finance system in Ulaanbaatar and its districts. It empirically analyzes the city’s revenue sources, expenditures in service provision, the legal framework governing them, and the budget reporting system. It identifies systemic issues that are compromising an efficient and equitable allocation of financial and fiscal resources for the provision of municipal services and urban infrastructure. Given the paucity

• The term UB City or UB refers to the UB government and its nine districts.
•  The wage tax was reassigned to the UB government and the aimags in 2009.

of research on UB’s finances, it proposes a multiyear research agenda to guide the government in bringing about needed fiscal reforms.