search query: @indexterm ACCOUNTABILITY / total: 184
reference: 156 / 184
Author: | Hepworth, N. P. |
Title: | The reform of local government finance. |
Journal: | Management Decision
1987 : VOL. 25:1, p. 48-58 |
Index terms: | LOCAL GOVERNMENT FINANCE TAXATION ACCOUNTABILITY |
Language: | eng |
Abstract: | An alternative system of local government finance is proposed based on two taxes - property and residents' - to finance different types of services and promote local accountability and decentralization. The accountability of the local authorities must be a major objective together with an increased resistance to central government pressure for more control. However before control could be handed over to local authorities a systemic reform is needed, including the local government finance. The most important conditions of a successful decentralization are investigated in detail. |
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