Local Government Finance: A comparative studyLocal Government Finance˙does not follow the conventional operational approach to local government finance which typically focuses on issues such as revenue collection, budgeting, performance auditing and accounting, and debt administration. Instead, it offers a broader systemic and multi-level perspective by assessing the governance model of local government finance. For this purpose, the authors compare and contrast the South African model with the international experience. The publication thus makes a significant contribution to analysts and scholars in their sense-making and knowledge production endeavours in this field. |
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accountability administrative audit opinions authorities Bavaria Belgium Brussels Capital Region budget Bundesrat capital cities citizens communities Constitution of Belgium Constitution of India constitutional system cost credit rating crowdsourcing debt collection decentralisation district municipalities effective efficient ensure European Union example expenditure responsibilities federal financial constitution financial equalisation mechanisms financial equalisation process financial intergovernmental relations financial management fiscal focus framework German Basic Law global Globalisation government finance model government financial equalisation grants impact important improve includes infrastructure development initiatives institutions investment issues Kenya Länder legislation levels of government levy loans low-carbon economy Lukhanji Matlosana metropolitan areas metropolitan government MFMA Mossel Bay multi-level systems national government national tax needs percent personal income tax principles property tax provinces ratio regional government requires role service delivery significant South Africa specific spheres of government strengthen subsidiarity sustainability Swartland systems of government tax revenue tax sharing urban urbanisation utilised Western Cape