Fiscal decentralization in the DRC : evidence of revenue assignment

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Peer-Reviewed Research
  • SDG 16
  • Abstract:

    Abstract: The rationale for central government to devolve resources for service provision has been debated in decentralization literature. Decentralization enhances democracy, encourages participation in local development initiatives and promotes local political accountability. This discourse has been complemented by the implementation of fiscal decentralization to increase the ability of sub-national government in financing municipal service delivery. Fiscal decentralization has often been adopted by African states since the onset of the New Public Management era in an effort to improve the standard of governance. The concern is that African states have taken minimal steps to adopt fiscal devolution that promotes revenue assignment which in turn limits sub-national governments’ ability to generate own source revenues...