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Unformatted text preview: pacity, administration, and implementation of revenue mobilization would
have to be addressed for effective service delivery. Burgess illustrates in his article on
taxation the constraints and pressures on tax systems and the limitation of tax theory to
address issues of institutional capacity, administration and implementation (Burgess, 1993).
He cites tax administration, tax evasion, political pressures, inflation and international
constraints as common problems in the taxation system. The problems of inadequate
procedures, systems, human resources and technology are particularly common for smaller
and intermediate cities and towns, but inadequate attention is given to them at the time of
devolution with little assessment of the varied conditions on the ground. There is a need to
understand more fully the problems and the shortcomings of the revenue generation tools
provided to the local units.
The paper draws on a single local unit for insight into the issues of revenue
mobilization under a decentralized system. It identifies policy issues an...
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This document was uploaded on 01/27/2014.
- Winter '13