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- Title
Financing Decentralized Development in a Low-Income Country: Raising Revenue for Local Government in Uganda.
- Authors
Livingstone, Ian; Charlton, Roger
- Abstract
Uganda has been engaged for a number of years in an ambitious programme of political and financial decentralization involving significantly expanded expenditure and service delivery responsibilities for local governments in what are now forty-five districts. Fiscal decentralization has involved allocation of block grants from the centre to complement increased local tax revenue-raising efforts by districts and municipalities. This article is concerned with the financial side of decentralization and in particular with an examination of district government efforts to raise revenue with the tax instruments which have been assigned to them. These are found to be deficient in a number of ways and their tax raising potential not to be commensurate with the responsibilities being devolved. Achievement of the decentralization aims laid down, therefore, must depend either on the identification of new or modified methods of raising revenue locally, or increased commitment to transfer of financial resources from the centre, or both.
- Subjects
UGANDA; DECENTRALIZATION in government; LOCAL government; LOCAL revenue; LOCAL taxation; ECONOMICS
- Publication
Development & Change, 2001, Vol 32, Issue 1
- ISSN
0012-155X
- Publication type
Article
- DOI
10.1111/1467-7660.00197