A key objective of the study is to understand the

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Unformatted text preview: study is to understand the structural and administrative issues and problems faced by local units with respect to revenue under the current trend of fiscal decentralization. 4 The literature on fiscal federalism has dealt substantially with assignment of services and revenues to the local governments. See, for example: Bahl, R. and Linn, J. (1993), Urban Public Finance in Developing Countries. Oxford University Press; Litvak, J., Ajmad & Bird, R. (1998) Rethinking Decentralization at the World Bank, The World Bank: Washington, D.C. Initially, the fiscal condition of the Local Government was assessed from the presented budgets. Budgets for different years were assessed to determine the major trends in revenue and expenditure. Different revenue generating means of the city were identified: tax base and non-tax base. Taxes studied included property tax and business tax. Minor taxes such as community tax, occupation tax, and tricycle fees, were not looked into. Among nontax base, revenues from public enterprise were assessed. Public enterprises exa...
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