search query: @author Hepworth, N. P. / total: 2
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| 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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