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Please use this identifier to cite or link to this item: http://hdl.handle.net/10202/214

Title: Intergovernmental fiscal relations in developing countries. A review of issues
Authors: Fjeldstad, Odd-Helge
Keywords: Fiscal policy
Intergovernmental relations
Decentralisation
Developing countries
JEL classification: H71, H77, O23
Issue Date: 2001
Publisher: Chr. Michelsen Institute
Series/Report no.: CMI Working paper
WP 2002: 11
Abstract: Fiscal decentralisation - the devolution of taxing and spending powers to lower levels of government - has become an important theme of governance in many developing countries in recent years. Accordingly, restructuring of governmental functions and finances between the national and lower levels of government has entered the core of the development debate. A general conclusion emerging from this review of theoretical and empirical literature on intergovernmental fiscal relations is that sub-national governments need to be given access to adequate resources to do the job with which they are entrusted. At the same time they must also be accountable for what they do with these resources. Moreover, like all public policies, intergovernmental fiscal policies must take into account both the political constraints facing policy makers, such as the strength of different provinces and groups in political decisions, and economic constraints such as the stage of development of financial markets.
URI: http://hdl.handle.net/10202/214
ISBN: 82-90584-95-4
ISSN: 0804-3639
Appears in Collections:CMI Collection (Reports, Working Papers, Articles etc.)

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