Introduction this paper is about the problems

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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 2 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.

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