Financing Local GovernmentDecentralisation is now taking place in the public administrations of most countries of the world. A critical determinant of the effective performance of local governments is finance - their ability to both mobilise financial resources and to use those resources effectively and efficiently. This book explores the variety of methods used to ensure that fiscal decentralisation takes place alongside administrative decentralisation. It considers the range of revenue sources available, the design systems of intergovernmental transfers between central and local government, and the kinds of rules and procedures necessary to ensure that local governments use their financial resources appropriately. The experiences described in this book will help local government managers, and national policy-makers charged with local government finance issues, to ensure that they follow good practice in their own programmes of local government reform. |
Other editions - View all
Common terms and phrases
accountability achieve activities administrative agencies allocation amount annual approval areas assessment audit authorities benefit bonds borrowing budget building capacity capital cent central government centre changes chapter charges citizens collection Commonwealth costs council countries debt decisions departments Devas discretion district assemblies economic effective efficiency elected ensure example expenditure factors fees finance fiscal decentralisation formula functions funds grants implementation improved income increase infrastructure institutions interest internal investment involved issues limited loans local government ment Ministry monitoring municipal objectives operate participation particular payment performance planning political poor potential practice problems projects rates reflect reform regions relation relatively Report requires responsible result revenue sources sector sharing specific structure sub-national Tamil Nadu taxation taxpayers tion transfers urban World Bank