Financing Local Government
Synopsis
Decentralisation 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 policymakers charged with local government finance issues, to ensure that they follow good practice in their own programmes of local government reform.
Chapters
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Foreword
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Preface
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Introduction: Financing Local Government
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Decentralisation and the Implications for Local Government Finance
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Revenue Sources for Local Government
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Local Revenue Administration
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Financing Capital Investment
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Innovative Approaches to Municipal Infrastructure Financing
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Intergovernmental Fiscal Transfers
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Budgeting and Expenditure Management in Local Government
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Accounting and Auditing for Local Government
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Building Citizen Participation and Local Government Accountability
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Local Government and Local Government Finance in England
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The Dynamics of Fiscal Decentralisation: The Case of Ghana
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Learning from Commonwealth Experience
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Online ISSN
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License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
