Local Governance in Developing Countries by Perpustakaan_Integriti

Local Governance in Developing Countries

112 Jesper Steffensen

T A B L E 3 . 3 Tax Autonomy and Control Level of government

Tax

Who sets rate and ceilings?

Who sets tax base?

Who collects taxes?

Who receives yield?

Income tax (pay as you earn)

Central

Corporate income tax

Central

Export-import tax and duties

Central

Value added tax

Central

Graduated tax (approximated income and wealth tax)a

Central, for rates and the tax bands Local, for assessmentsb

Local, for identification of taxpayersc

Local, typically through the parish and subcounty chiefs, supported by appointed revenue collectors

Local, with revenue sharing between various levels (lower local governments receive 65%)

Comments and main issues and challenges

The yield has decreased significantly over recent years. It is hard to assess wealth in certain cases and define people in the correct bands. Low capacity and skills of tax collectors (such as the parish chiefs) are a problem. Serious flaws (including lack of registration and corruption) exist in the enumeration and assessment process in most local governments. There is discussion of abolishing this tax.

Local Governance in Developing Countries

Articles inside

Personal and Corporate Income Taxes

Shared Taxes

by Size ofLocal Government,2000

from Property Tax,by Size ofLocal Government,2001

Local Governments’Own Taxes and Charges

Governments,2004

Economy

Local Government Expenditure Responsibilities

9.1 Territorial Division ofPoland,Average Sizes and Ranges

Local Government System

Annex 8C:Oblast Budget Tax and Nontax Revenues

Annex 8D:Rayon Budget Tax and Nontax Revenues

Annex 8A:Oblast Budget Expenditures

Annex 8B:Rayon Budget Expenditures

Lessons for Other Developing Countries

Local Government Administration

Local Government Borrowing

An Overall Assessment ofLocal Government Finances

National Budget,by Oblast

Intergovernmental Fiscal Transfers

January 1,2006

Local Government Structure in the New Republic

References

Notes

Lessons for Developing Countries

7.7 DAK Allocations by Sector,FY 2005

Levels ofGovernment before and after Decentralization

Local Government Borrowing

7.5 Subnational Taxes

Shared Taxes and Revenues

7.3 Expenditures by Level ofGovernment,FY 2002

FY 1997–FY 2003

and Political Overview

References

Notes

Issues and Lessons

6.9 SFC Recommendations for Share in State Resources

6.5 Own-Source Revenue ofPRIs,All Tiers

6.3 Per Capita Expenditure in PRIs (All Tiers

Union Territory,April 1,2005

Functional Domain

6.1 Classification ofFunctions Listed in the 11th Schedule

References

The Legal Framework

5.13 Operations and Maintenance Expenditure

Income,2001/02

5.11 Per Capita Expenditure on Salaries and Wages

5.10 Per Capita Revenue Expenditure

5.9 Revenue Significance ofMunicipalities

Recommended by the First State Finance Commission

5.8 Key Features ofTax-Free Municipal Bonds

The Finances ofMunicipalities:An Assessment

Borrowing by Municipal Governments

Local Bodies

5.5 Revenue Powers ofMunicipalities across Major States

Center-State-Municipal Fiscal Relations

5.4 Per Capita Revenue Expenditure on Core Services

Revenue Base ofMunicipalities

List and Concurrent List

Listed in State Laws

An Impressionistic View ofLocal Government Finances in China

Lessons for Developing Countries

Local Government Administration

Local Government Borrowing

ofGovernment,2003

4.9 Intergovernmental Transfers,2003

ofTotal Local Government Revenues for Shared Taxes

Intergovernmental Fiscal Transfers

4.4 Local Responsibilities and Relative Importance,2003

4.3 Expenditure Shares ofVarious Orders ofGovernment,2003

Taxes and Charges

Local Government Expenditure Responsibilities

4.1 Structure ofGovernment in China,2003

3.5 Composition ofthe Development Grants

Overall Assessment and Lessons

the Local Government Development Program

Notes

Provinces,2003