By
Nyawo
Gumede
Institutional affiliation Tshwane University of Technology,
Public Management Department . South
Africa
Abstract
The concept of
local autonomy or local self government has in recent years sparked innumerable
debates about fiscal decentralization, local revenues and the New Local
Government Theory. Development can be achieved through the effective fiscal
decentralization of responsibilities, fiscal policy management, fiscal
decision-making authority and sufficient resources, including revenue
collection authority to local authorities, closest to the people they
represent. Fiscal decentralization requires concerted effort in capacity-building
and institutional fiscal reform and should therefore be associated with the
strengthening of local authorities. Fiscal decentralization is seen a stimulant to local development. Types of
decentralization range from political decentralization, administrative
decentralization to fiscal decentralization. Decentralization can occur at the
level of fiscal expenditures and revenues creation or sourcing. This article
emphasizes the importance of fiscal
decentralization , local revenues and the New Local Government theory in the
municipal management discourse.
Abstract
The concept of
local autonomy or local self government has in recent years sparked innumerable
debates about fiscal decentralization, local revenues and the New Local
Government Theory. Development can be achieved through the effective fiscal
decentralization of responsibilities, fiscal policy management, fiscal
decision-making authority and sufficient resources, including revenue
collection authority to local authorities, closest to the people they
represent. Fiscal decentralization requires concerted effort in capacity-building
and institutional fiscal reform and should therefore be associated with the
strengthening of local authorities. Fiscal decentralization is seen a stimulant to local development. Types of
decentralization range from political decentralization, administrative
decentralization to fiscal decentralization. Decentralization can occur at the
level of fiscal expenditures and revenues creation or sourcing. This article
emphasizes the importance of fiscal
decentralization , local revenues and the New Local Government theory in the
municipal management discourse.


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