Intergovernmental fiscal relations in the South African context

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Peer-Reviewed Research
  • SDG 17
  • Abstract:

    South African legislation prescribes the structures and process through which national revenue is raised and distributed. The South African national government determines the formula through which the nationally collected revenue is appropriated. However, currently a horizontal fiscal mismatch exists amongst provinces and also amongst localities within provinces, and these have some implications for fiscal relations on governance which will be analysed in this article.