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Unformatted text preview: red in revenue mobilization by the Local
Government of Olongapo City under the Philippines fiscal decentralization policy. It is
based on a project conducted for the city of Olongapo over a period of two months in the
summer of 1999. The study was supported by the World Bank City Development Strategy
(CDS) program. 1.1 Introduction
Over the years, a major concern of urban governance in the developing countries has
been the financial management and performance of local governments. The primary
problem cited is the mismatch between the revenue authority and the expenditure
responsibility'. Thus, an essential prerogative of fiscal decentralization is the power given to
local units to raise their own revenues through taxes, fees and user charges, and carry out
spending activities. In the Philippines certain responsibilities have been devolved to the local
units under the 1991 Local Government Code (LGC) . Local units are to undertake the provision of services with the assistance of the means of revenues given to them.
A number of authors argue that fiscal decentralization im...
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This document was uploaded on 01/27/2014.
- Winter '13