GOLD Report I - UCLG

More documents

Recommendations

Info

35Table 3 Responsibilities of local authoritiesCOUNTRY POWERS OF LOCAL GOVERNMENTS (COMMUNES/MUNICIPALITIES)Planning and support to Drinking water, Security (administrative Town planning Basic services (health, Sport Culture Energy Transportthe local economy waste, sanitation police and CID) and habitat basic education) and leisure and tourismAlgeria X X X X X X XBenin X X X X X X X XCameroon X X X X X X XEgypt, Arab Rep. of X X X X X X X XGabon X X X X X X X XGhana X X X X X X X X XGuinea X X X X X X X XCôte d’Ivoire X X X X X XKenya X X X XMadagascar X X X X X XMali X X X X X X X X XMorocco X X X X X X X X XMozambique X X X X X XNiger X X X X X X X XNigeria X X X X X X X XSenegal X X X X X X X XSouth Africa X X X X X X X X XTogo X X XTunisia X X (waste only) X X X X XUganda X X X X X X X XZambia X X X X
AFRICA36 United Cities and Local Governmentsconditional or unconditional grants, and othertypes of state financial contributions. Thespecific method of funding local developmentvaries from country to country. The capacityto mobilize “own revenues” is one of the fundamentalprinciples of decentralization.III.2.1. Local resource mobilizationLegislation allows African local governmentsto raise a panoply of resources intheir own territory from direct or indirectlocal tax revenues, service tax, feescollected from the operation of services,economic activities or municipal assetmanagement. Unfortunately, the lawdoes not always list the necessary localgovernment taxing powers to alter thevolume of their revenues; which meansthat municipal incomes generally regardedas “own resources” are in fact controlledby central government.This imbalance can be seen most clearly inthe numerous countries that apply theFrench administrative model, where, intheory, there is a more diversified localtaxation system, yet in practice, localgovernments remain devoid of taxingpowers, as tax rates are set out in the lawor imposed by central government. Localgovernments do not administer local taxationsystems as such, rather they dependon taxes transferred from the state, whichin some cases have become state-sharedtaxes (e.g. Côte d’Ivoire, Cameroon). Thetaxing powers of local governments inGabon, Niger and Togo are the exceptionto this tendency. Except for local governmentsin Senegal, local governments arealso not empowered to set service fees andtariffs. Only in exceptional instances canlocal governments collect duties on certainlocal services or activities (as in Togo, forexample) with the prior approval of theoverseeing state authority.Local governments in anglophone countriesgenerally enjoy broader taxing powers andgreater freedom to set service rates andother indirect local tariffs; such as real estatetax in Ghana, South Africa, Tanzania,Zambia and Zimbabwe, and service fees inthe afore-mentioned countries and Nigeria.Nonetheless, local taxation in some countriesis negligible (e.g. Nigeria and Uganda,where tax revenue as a percentage of totalrevenue dropped from 30% to 11% in fiveyears after the removal of the more productive“graduated tax”). Local governmentpowers to create indirect duties or tariffs onlocal activities are also exceptional (e.g. inZambia and Mozambique). It is however,necessary to relativize the importance ofthese local taxing powers, bearing in mindthe decisive control of central governmentsover revenue mobilization (such as the priorapproval required for rates and tariffs inZambia), the low levels of own source revenues(see the case of Ghana in Graph 1) andthe percentage of own revenues making upa small share of the whole budget (30% onaverage, except in Zambia –77%– andSouth Africa -90%-).The level of government responsible forcollecting the revenues also varies betweencountries: in some locations themunicipalities ensure the collection oftaxes, while in others the state collectsthe taxes and later distributes the revenuesamong local governments. Africanfrancophone tax revenue systems aregenerally centralized, although someduties may be collected locally (e.g. Mali,Morocco, Senegal) and some countriesmay present certain exceptions to thisrule (as is the case in Tunisia for thecollection of certain taxes). However,regardless of the system in place the taxcollection rates remain low in all thecountries: approximately 50% in Kenya;lower still in Nigeria; 20% of real estatetaxes in Tunisia (collected at the locallevel); and between 45-50% on averagein Côte d’Ivoire or Níger (where the stateensures the collection of revenues).The use of a shared tax system is slowlyspreading as the main source of localgovernment budget funding. Value AddedTax (VAT) is a major component of shared
Page 1: Decentralizationand local democracy
Page 5 and 6: UCLG wishes to acknowledge the Supp
Page 7 and 8: © 2008 United Cities and Local Gov
Page 9 and 10: FOREWORD8 United Cities and Local G
Page 11 and 12: PREFACE10 United Cities and Local G
Page 13 and 14: EDITORIAL PROJECT12 United Cities a
Page 15 and 16: ACKNOWLEDGMENTS14 United Cities and
Page 17 and 18: ACKNOWLEDGMENTS16 United Cities and
Page 19 and 20: INTRODUCTION18 United Cities and Lo
Page 21 and 22: INTRODUCTION20 United Cities and Lo
Page 24 and 25: AFRI C AMUSTAPHA BEN LETAIEFCHARLES
Page 26 and 27: 23I. IntroductionAfrica encompasses
Page 28 and 29: 25CCountry Political Type of state
Page 30 and 31: 27and local governments are defined
Page 32 and 33: 29torical context from which they e
Page 34 and 35: 31aid. In some cases, central gover
Page 36 and 37: 33suffrage. Metropolitan councillor
Page 40 and 41: 37taxation. VAT has been establishe
Page 42 and 43: 39disbursements to local government
Page 44 and 45: 41Table 4 Human resource situationC
Page 46 and 47: 43Table 5 Portrait of local democra
Page 48 and 49: 45view and approve executive bodies
Page 50: 47V. ConclusionThis overall picture
Page 53 and 54: ASIA-PACIFIC50 United Cities and Lo
Page 55 and 56: ASIA-PACIFIC52United Cities and Loc
Page 89 and 90:
ASIA-PACIFIC86United Cities and Loc
Page 91 and 92:
ASIA-PACIFIC88United Cities and Loc
Page 93 and 94:
ASIA-PACIFIC90 United Cities and Lo
Page 96 and 97:
EURASIAT. Y. K HABRIE VA(C HIEF RES
Page 98 and 99:
95I. IntroductionThis chapter analy
Page 100 and 101:
97Table 1General Information and Te
Page 102 and 103:
99The constitutions of several stat
Page 104 and 105:
101vote. Rather, control of local m
Page 106 and 107:
103Capitals and Metropolitan AreasT
Page 108 and 109:
105losing their local, own sources
Page 110 and 111:
107Table 3Local Finance Indicators
Page 112 and 113:
109Education. In the majority of st
Page 114 and 115:
111Table 4Functions of Local Govern
Page 116 and 117:
113execution of their duties munici
Page 118 and 119:
115State Formation of local Local e
Page 120 and 121:
117State Formation of local Local e
Page 122 and 123:
119On the whole, local elections in
Page 124 and 125:
121neighborhood, part of a resident
Page 126 and 127:
123corporate) persons may be resolv
Page 128:
125fragile, in part due to complica
Page 131 and 132:
EUROPE128 United Cities and Local G
Page 133 and 134:
EUROPE130United Cities and Local Go
Page 135 and 136:
Page 137 and 138:
EUROPE134 United Cities and Local G
Page 139 and 140:
Page 141 and 142:
Page 143 and 144:
Page 145 and 146:
Page 147 and 148:
Page 149 and 150:
Page 151 and 152:
Page 153 and 154:
Page 155 and 156:
Page 157 and 158:
Page 159 and 160:
Page 161 and 162:
Page 163 and 164:
Page 165 and 166:
Page 167 and 168:
Page 170 and 171:
L ATIN AMERICAMARI O ROS ALESSALVAD
Page 172 and 173:
167I. IntroductionLatin America is
Page 174 and 175:
169Nevertheless, the depth of the r
Page 176 and 177:
171America (see graph 1). The feder
Page 178 and 179:
173initially appointed by the natio
Page 180 and 181:
175nicipal (Municipal Budget Regime
Page 182 and 183:
177and generate significant demogra
Page 184 and 185:
179Table 3Evolution and Distributio
Page 186 and 187:
181where it is the responsibility o
Page 188 and 189:
183BoxTransfer Systems in Latin Ame
Page 190 and 191:
185tection was organized for the un
Page 192 and 193:
187Table 4 Municipal responsibiliti
Page 194 and 195:
189percentage of houses connected t
Page 196 and 197:
191partments or regions held electi
Page 198 and 199:
193cipation funds. The oversight co
Page 200 and 201:
195Table 6Associations of Municipal
Page 202 and 203:
197about renewal of leadership and
Page 204:
199Despite advancesin decentralizat
Page 207 and 208:
MIDDLE EAST / WESTERN ASIA202 Unite
Page 209 and 210:
MIDDLE EAST / WESTERN ASIA204United
Page 211 and 212:
Page 213 and 214:
Page 215 and 216:
Page 217 and 218:
Page 219 and 220:
Page 221 and 222:
Page 223 and 224:
Page 225 and 226:
Page 227 and 228:
Page 229 and 230:
Page 231 and 232:
Page 233 and 234:
Page 236 and 237:
NORTH AMERICA(CANADA AND THE UNITED
Page 238 and 239:
233I. IntroductionThis chapter comp
Page 240 and 241:
235Table 1Governmental and Country
Page 242 and 243:
237Decentralization has attracted t
Page 244 and 245:
239preparedness and security. Even
Page 246 and 247:
241years, however, local government
Page 248 and 249:
243reflect the consequences of syst
Page 250 and 251:
245years. In the U.S. there are oft
Page 252 and 253:
247tion of Canadian Municipalities
Page 254 and 255:
249One of the most important roles
Page 256:
251V. ConclusionIn both Canada and
Page 259 and 260:
METROPOLITAN GOVERNANCE254 United C
Page 261 and 262:
METROPOLITAN GOVERNANCE256United Ci
Page 263 and 264:
Page 265 and 266:
Page 267 and 268:
Page 269 and 270:
Page 271 and 272:
Page 273 and 274:
Page 275 and 276:
Page 277 and 278:
Page 279 and 280:
Page 281 and 282:
Page 283 and 284:
METROPOLITAN GOVERNANCE278 United C
Page 285 and 286:
CONCLUSION280 United Cities and Loc
Page 287 and 288:
Page 289 and 290:
Page 291 and 292:
Page 293 and 294:
Page 295 and 296:
Page 297 and 298:
Page 299 and 300:
Page 301 and 302:
Page 303 and 304:
Page 305 and 306:
Page 307 and 308:
Page 309 and 310:
POSTFACE304 United Cities and Local
Page 311 and 312:
Page 313 and 314:
Page 315 and 316:
Page 317 and 318:
Page 320 and 321:
BIBLIOGRAPHY
Page 322 and 323:
317AfricaBanque Mondiale, 2003, Ré
Page 324 and 325:
319International Monetary Fund, 200
Page 326 and 327:
321EurasiaAdministrativnaya reforma
Page 328 and 329:
323Regulirovanie voprosov organizac
Page 330 and 331:
325Guérin-Lavignotte, E., Kerrouch
Page 332 and 333:
327--- Descentralización, transfer
Page 334 and 335:
329Middle East and West AsiaUnited
Page 336 and 337:
331North AmericaSaudi Ministry of R
Page 338 and 339:
333Laubach, T., 2005, Fiscal Relati
Page 340 and 341:
335Metropolitan GovernanceU.S. Bure
Page 342 and 343:
337Kübler, D., 2005, Problems and
Page 344 and 345:
339ConclusionAalborg C., 1994, Char
Page 346:
341Rothblatt, D. N. and Sancton A.
show all

GOLD Report I - UCLG

Create successful ePaper yourself

Delete template?

Save as template?