Fiscal Decentralisation Audit in Uganda

Fiscal Decentralisation Audit in Uganda PDF Author: Lawyer B. M. Kafureka
Publisher:
ISBN:
Category : Decentralization in government
Languages : en
Pages : 56

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Fiscal Decentralisation Audit in Uganda

Fiscal Decentralisation Audit in Uganda PDF Author: Lawyer B. M. Kafureka
Publisher:
ISBN:
Category : Decentralization in government
Languages : en
Pages : 56

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Book Description


Decentralisation in Uganda

Decentralisation in Uganda PDF Author: Elijah Dickens Mushemeza
Publisher:
ISBN: 9789970567119
Category : Decentralization in government
Languages : en
Pages : 78

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Lessons for Effective Fiscal Decentralization in Sub-Saharan Africa

Lessons for Effective Fiscal Decentralization in Sub-Saharan Africa PDF Author: Mr.Niko A Hobdari
Publisher: International Monetary Fund
ISBN: 1484358260
Category : Business & Economics
Languages : en
Pages : 63

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Book Description
Fiscal decentralization is becoming a pressing issue in a number of countries in sub-Saharan Africa, reflecting demands for a greater local voice in spending decisions and efforts to strengthen social cohesion. Against this backdrop, this paper seeks to distill the lessons for an effective fiscal decentralization reform, focusing on the macroeconomic aspects. The main findings for sub-Saharan African countries that have decentralized, based on an empirical analysis and four case studies (Kenya, Nigeria, South Africa, Uganda), are as follows: • Determinants and effectiveness: Empirical results suggest that (1) the major driving forces behind fiscal decentralization in sub-Saharan Africa include efforts to defuse ethnic conflicts, the initial level of income, and the urban-ization rate, whereas strength of democracy is not an important determi-nant for decentralization; and (2) decentralization in sub-Saharan Africa is associated with higher growth in the presence of stronger institutions. • Spending assignments: The allocation of spending across levels of gov-ernment in the four case studies is broadly consistent with best practice. However, in Uganda, unlike in the other three case studies, subnational governments have little flexibility to make spending decisions as a result of a deconcentrated rather than a devolved system of government. • Own revenue: The assignment of taxing powers is broadly in line with best practice in the four case studies, with the bulk of subnational revenue coming from property taxes and from fees for local services. However, own revenues are a very small fraction of subnational spending, reflecting weak cadaster systems and a high level of informality in the economy.

Fiscal Decentralisation and Local Government Accountability Relations in Natural Resources Management in Uganda

Fiscal Decentralisation and Local Government Accountability Relations in Natural Resources Management in Uganda PDF Author: Frank Emmanuel Muhereza
Publisher:
ISBN:
Category : Decentralization in government
Languages : en
Pages : 156

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Decentralized Governance and Accountability

Decentralized Governance and Accountability PDF Author: Jonathan A. Rodden
Publisher: Cambridge University Press
ISBN: 110849790X
Category : Business & Economics
Languages : en
Pages : 313

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Book Description
Reviews recent lessons about decentralized governance and implications for future development programs and policies.

Decentralization and Constitutionalism in Africa

Decentralization and Constitutionalism in Africa PDF Author: Charles M. Fombad
Publisher: Oxford University Press
ISBN: 0192585037
Category : Law
Languages : en
Pages : 673

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Book Description
This collection of essays assesses the efforts of African governments to constitutionalise decentralisation, be it in the form of federalism, local government or traditional authorities. Since the end of the Cold War jurisdictions across Africa have witnessed an ostensible return to multi-party democracy within the paradigm of constitutionalism and the rule of law. Linked to the democratisation process, many countries took steps to decentralize power by departing from the heavily centralized systems inherited from colonial regimes. The centralization of power, typically characterized by the personalization and concentration of power in the hands of leaders and privileged elites in capital cities, mostly resulted in repressive regimes and fragile states. As decentralisation is a response to these challenges, this volume analyses the dynamic relationship between the efforts to implement decentralization and presence or absence of constitutionalism. This volume examines a variety of forms and degrees of decentralization found across Africa. It advances a new understanding of trends and patterns and facilitates the exchange of ideas among African governments and scholars about the critical role that decentralisation may play in democratization of and constitutionalism in Africa.

Macroeconomic Management and the Devolution of Fiscal Powers

Macroeconomic Management and the Devolution of Fiscal Powers PDF Author: Paulo Flavio Nacif Drummond
Publisher: International Monetary Fund
ISBN:
Category : Business & Economics
Languages : en
Pages : 52

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Book Description
Several of the transition economies are devolving fiscal authority to subnational governments at a time when it is also important to consolidate fiscal policy. This can be problematic because, without appropriate care, the central government's ability to determine the level and structure of revenues, public spending, and borrowing may well diminish as fiscal policy is devolved. This paper focuses on how the center can maintain its ability to conduct fiscal policy while devolving revenue, spending, and borrowing powers to lower levels of government. Empirical evidence shows that countries with good governance have maintained fiscal control despite a high degree of fiscal devolution. And decentralization is associated with better fiscal outcomes for middle-income countries with strong governance. Fiscal management issues are explored in four key areas: budget coordination mechanisms at the macro level tax-effort incentives and revenue-sharing mechanisms expenditure control and hard-budget constraints and criteria and rules for borrowing.

Sequencing Fiscal Decentralization

Sequencing Fiscal Decentralization PDF Author: Roy W. Bahl
Publisher: World Bank Publications
ISBN:
Category : Decentralization in government
Languages : en
Pages : 47

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Book Description
"While there is extensive knowledge about how to design fiscal decentralization policies, considerably less is understood about how a decentralization program should be sequenced and implemented. Countries embarking on decentralization often struggle with decisions about the essential components of decentralization, including the order of an introduction of decentralization policies, the number of years necessary to bring a full program on line, and the components of the transition strategy. The authors argue that the sequencing of decentralization policies is an important determinant of its success. The consequences of a poorly sequenced decentralization program can range from minor delays and complications to ineffectiveness and subsequent failing support of decentralization efforts, macroeconomic instability, and fundamental failure in public sector delivery. At a minimum, the strategy of "making it up as we go" will not lead to the same structure of decentralization as will a planned strategy. The paper raises two questions: First, is there an optimal sequencing for decentralization policies and implementation? The answer is that there is, and that following these sequencing rules can reduce the costs and risks of implementing fiscal decentralization. Second, to what extent do countries follow these optimal sequencing rules? The answer is, in general, they do not. The gap between theory and practice is a result of the complexity of sequencing design, which discourages fiscal planners from implementing the full process. In addition, sequencing requires a sustained discipline and vision for its implementation, as well as overcoming pressures from political actors, especially in developing countries. "-- World Bank web site.

Liberia

Liberia PDF Author: International Monetary Fund. Fiscal Affairs Dept.
Publisher: International Monetary Fund
ISBN: 1475510640
Category : Business & Economics
Languages : en
Pages : 100

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Book Description
At the request of the Government of Liberia (GoL), the IMF Fiscal Affairs Department (FAD) led an external assessment of the central government’s public financial management (PFM) systems based on the Public Expenditure and Financial Accountability (PEFA) methodology. The assessment was undertaken in close collaboration with the Ministry of Finance’s (MoF) PFM Reform Coordination Unit (RCU), with the participation of staff of the African Development Bank and the World Bank, and with financial support from the European Union and Sida. The assessment examines progress since the PEFA assessment of 2007 and provides a renewed baseline for monitoring progress in PFM reform and for supporting the GoL in refining, where necessary, the current PFM reform strategy. The assessment snapshot date was April 23, 2012. The report was reviewed by the GoL, the PEFA Secretariat, a donor reference group, and FAD, the latter being at the same time responsible for quality assurance.

Fiscal Decentralisation and Local Government Finance in Relation to Infrastructure and Service Provision in Uganda: Main report

Fiscal Decentralisation and Local Government Finance in Relation to Infrastructure and Service Provision in Uganda: Main report PDF Author:
Publisher:
ISBN:
Category : Decentralization in government
Languages : en
Pages : 336

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