scholarly journals Dilemmas of Fiscal Decentralisation: A Study of Local Government Taxation in Tanzania

2000 ◽  
Vol 27 (1) ◽  
pp. 7-41 ◽  
Author(s):  
Odd-Helge Fjeldstad ◽  
Joseph Semboja
2006 ◽  
Vol 45 (1) ◽  
pp. 157-161
Author(s):  
Durre-e- Nayab

The Local Government Ordinance (LGO), formulated by the National Reconstruction Bureau (NRB) in 2000 and promulgated by provincial governments in August 2001, assigns powers, responsibilities, and service delivery functions to three levels of local governments: district, tehsil, and union. Responsibilities for the delivery of social and human development services, such as primary and basic health, education and social welfare, are delegated to the district level, whereas municipal services, such as water, sanitation and urban services are assigned to the tehsil level. The LGO does not only deal with the delivery of public services in its plan but also stresses the need for fiscal decentralisation, claiming that “Fiscal decentralisation is the heart of any devolution exercise. Without fiscal decentralisation no authority is devolved.”


2021 ◽  
Vol 4 (1) ◽  
pp. 90-105
Author(s):  
Audrey Smock Amoah ◽  
Imoro Braimah ◽  
Theresa Yaba Baah-Ennumh

For the past three decades Ghana’s democratic decentralisation policy has sought in vein to establish a local government system capable of pursuing Local Economic Development (LED). One of the major impediments has been the insincere implementation of fiscal decentralisation for the local government to provide the enabling environment for LED. This paper employed primary and secondary data from the Wassa East District Assembly (WEDA) to assess the progress so far in Ghana’s fiscal decentralisation and its effect on LED. The paper highlights the potential benefits of LED and the incapacitation of the District Assembly by the Central government for LED financing. The paper again reveals the effects of the constraints of fiscal decentralisation on LED at the local government level and makes policy recommendations towards effective fiscal decentralisation for improvement in LED.


2016 ◽  
Vol 14 (3) ◽  
pp. 431-450 ◽  
Author(s):  
Sanja Kmezić ◽  
Jadranka Kaluđerović ◽  
Mijat Jocović ◽  
Katarina Đulić

This article examines the fiscal decentralisation process and local government financing in Montenegro from 2002 to 2015 by focusing on the key legislative changes that occurred during the period under observation, as well as on the fiscal impact these changes and the economic crisis have had on municipal budgets. The analysis identifies two distinct phases of municipal financing in Montenegro. In the first phase (2003-2008), the Republic adopted legislation that strengthened the role and fiscal autonomy of local governments. During the second phase (2008-2015), several of the national government’s centralistic policies came into force. Together with the effects of the economic crisis, they deteriorated both local public finance and macroeconomic stability and hindered local economic development.


2016 ◽  
Vol 6 (1) ◽  
pp. 440
Author(s):  
Mirjana Kraja Sejdini

<p class="ber"><span lang="EN-GB">Local government in Westerns Balkans has gone through various public administration reforms resulting from the era of New Public Management (NPM) developments that took place in developed countries. However, such reforms have not yet reached their goal of creating more autonomous (especially financially) local government units that would be efficient and effective enough to provide better services to citizens. Macedonia is perceived a country where fiscal decentralisation has not reached its expected outcome reflected mainly in low shares of finances compared to central government finances. This paper aims to elaborate on the reforms that have shaped the management of local government in Macedonia, as well as its financial position. This is an exploratory study of previous writings about decentralization and local government (mainly) in Macedonia. The paper starts with some theoretical background of NPM and decentralisation that have shaped the local government. Then it follows with a review of the public administration reforms, decentralisation process, and local government finances. The paper is expected to contribute modestly in understanding the nature of local government and its finances along the reforms channelled mainly through the decentralization process. </span></p>


Entropy ◽  
2019 ◽  
Vol 21 (7) ◽  
pp. 643 ◽  
Author(s):  
Vo

In his influential study, Theil (1967) developed the notion of entropy on the basis of information theory. He then advocated the use of entropy-based measure for the analysis of income inequality. In this paper, the first of its kind, we apply Theil’s notion of entropy to public finances in multi-tiered governments, in particular for a measurement of fiscal decentralisation, which is currently very crude in terms of the ratio between local government revenue and total revenue. It is the claim of this paper that such an approach of measuring fiscal decentralisation completely ignores important distributional aspects of fiscal arrangements. Findings from this paper indicate that studies on measuring various aspects of fiscal activities—such as fiscal decentralisation—should carefully take into account the dispersion of revenue (and expenditure) across regions. On that basis, the entropic approach developed in this paper is able to accommodate these dispersions across subnational governments. As an illustration for the case of Vietnam, the true degree of fiscal decentralization has effectively been decreased in comparison with estimates from other simple measurements due to the presence of substantial dispersions of revenue and expenditure from the subnational governments across 63 provinces in Vietnam.


2020 ◽  
pp. 1-25
Author(s):  
Helge Arends

Abstract Fiscal decentralisation theory calls for enhanced local revenue and spending responsibilities to promote the efficiency of public service delivery. However, some have pointed to the danger of local capture cancelling out these effects. I examine the argument that organised crime violence (OCV) intensifies as mafias fight for access to local government resources, which they consider an attractive income source. I regress violence on local spending (LS) in Mexican municipalities over the period 1995–2015. I find a significant relationship between LS and the intensity of violence: higher levels of LS per capita are strongly related to higher homicide rates, conditional on them being positive. However, LS does not determine the probability of OCV taking place in the first place. The results suggest that caution should be exercised when initiating decentralisation reforms in the context of local capture and OCV.


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