TAX REFORM TAXATION ACCOUNTING AGRICULTURE BANK LENDING BORROWING BUDGET CONSTRAINT BUDGETARY SUPPORT CAPITAL EXPENDITURE CAPITAL MARKETS CAPITAL OUTLAYS CAPITAL SPENDING CENTRAL GOVERNMENTS CENTRAL TAXES CENTRAL TRANSFERS COMMERCIAL BANKS CONSOLIDATION CONSUMERS COUPONS CREDIT RISK CREDITWORTHINESS DEBT DEBT BURDEN DEBT SERVICE DEBT SUSTAINABILITY DECENTRALIZATION DEFICITS DEVOLUTION DOMESTIC BORROWING ECONOMIC GROWTH