Developing Countries

The New Vision ofLocal Governance 37

TABLE 1.7 Average Population per Local Authority in Sample Developing Countries

Country Average population per local authority

India, rural 3,278 Kazakhstan 4,331 Indonesia 5,915 Argentina 14,972 Poland 18,881 Brazil 30,099 Chile 64,592 India, urban 68,027 China 107,334 South Africa 238,839 Uganda 373,321 All sample countries 79,000

Source: Table 1.6 (this volume).

ofmunicipal services.In Kazakhstan,all local services are shared central-local responsibilities;local governments do not have independent budgets and have no fiscal autonomy.Education and health account for nearly halfoflocal government expenditures in Argentina,Brazil,Chile,Indonesia,Kazakhstan, Poland,and Uganda.In Uganda,education alone accounts for about 40 percent oflocal expenditures.In India and South Africa,municipal services (such as water,sewer,and garbage) and municipal administration dominate local expenditures.In China,education,municipal administration,justice,and police account for nearly halfoflocal expenditures.

Local Revenues and Revenue Autonomy Local governments in sample countries raise 39.6 percent ofrevenues fromtaxes,another 9.5 percent from fees and charges,and the remaining 50.9percent from higher-level transfers (figure 1.3 and table 1.8).Comparable figures for OECD countries are 49 percent for taxes,16.6 percent for fees, and 34.4 percent for transfers.The role offiscal transfers is much larger than average in Uganda (85.4 percent),Poland (76.0 percent),China (67.0 percent),Brazil (65.4 percent),and Indonesia (62.0 percent).The sample countries have diverse revenue structures.On average,they raise 32 percent oftax revenues from property taxes,15 percent ofrevenues from personal income taxes,4 percent from corporate income taxes,and the other 49 percent from a large number ofsmall taxes,fees,and charges.In comparison,OECD countries raise 54 percent oflocal revenues from property taxes,23 percent from