In 1988, Ghana began a new decentralization policy framework that focused on grassroots citizens’ participation for the effective and efficient services delivery. Since then, the number of local government (LG) authorities have more than doubled […]
Semi-Autonomous Revenue Authorities (SARAs) are, according to the African Tax Administration Forum, “semi‐independent administrative bodies outside the traditional government hierarchy in which all revenue administration is consolidated into one administrative entity.” Unlike traditional central government […]
Effective decentralization and localization—including subnational governance systems that empower and encourage local leaders to promote inclusion and equity—form an important precondition for resilient, inclusive, sustainable, equitable and efficient development. With this understanding in mind, the […]
The Malawi Government says it is hopeful that the coming in of the Governance to Enable Service Delivery (GESD) Project will help to inculcate the required standards of meaningful public service by local councils so […]
Kenya’s 2010 Constitution triggered a major re-organization of the country’s public sector, devolving considerable power and functions from the National Government to 47 newly established County Governments. The Council of County Governors (COG) plays an […]
The main funding source for county governments in Kenya is a large unconditional transfer mechanism known as Equitable Sharing, which provides more than three-quarters of the funds used by county governments. Kenya’s Commission on Revenue […]
A book by Charles R. Hankla, Jorge Martinez-Vazquez and Raúl A. Ponce Rodríguez Scholars and practitioners have long hailed fiscal federalism as a critical tool for improving government services, but it has not always lived […]
Somalia is emerging from decades of conflict, with the signing of the Provisional Constitution in 2012 paving the way toward a political settlement. Whereas the Provisional Constitution defines the boundaries of Somalia based on the […]
There has been considerable emphasis in the property tax literature on principles for what taxes should be assigned either to the central government or to lower levels of government. In contrast, intergovernmental cooperation in revenue […]
In a multi-level government system, the assignment of roles and responsibilities and institutional legacies between the federal and the subnational governments often create imbalances. A common challenges is a primary vertical fiscal imbalance, which is […]
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