Commonwealth Local Government Forum

Local government finance

Resourcing local government remains a central challenge to effective decentralisation. This section has content relating to different models of fiscal decentralisation, options for identifying new sources of local revenue, such as local property tax; and strategies for improving collection and deployment of own-source revenue. It also offers information about improving the borrowing potential of local government, innovative financing models such as municipal bonds, shared services, and public private partnerships.

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The local government system in Antigua and Barbuda

This profile of the local government system in Antigua and Barbuda is structured to enable easy comparison across the countries of the Commonwealth. The profile includes an overview of the government system, the legal basis for and structure of local government, elections and women’s representation, intergovernmental relations, systems for community involvement, organised local government, intergovernmental relations, monitoring systems, finance, staffing and resources, and distribution of service delivery responsibility. 

Author: CLGF Publisher: Publications UK Publication year: 2015


Local government system in Bangladesh

This profile of the local government system in Bangladesh is structured to enable easy comparison across the countries of the Commonwealth. The profile includes an overview of the government system, the legal basis for and structure of local government, elections and women’s representation, intergovernmental relations, systems for community involvement, organised local government, intergovernmental relations, monitoring systems, finance, staffing and resources, and distribution of service delivery responsibility. 

Author: CLGF Publisher: Publications UK Publication year: 2015


Constraints on property rating in the Offinso South Municipality of Ghana

The potential of property rate has been least tapped by decentralized governments in Ghana. This paper investigates the property rating system in Ghana through a case study of Offinso South Municipality (OSM). Questionnaires were used to gather empirical data from property owners in the municipality. The paper finds that there is inadequate property tax administration system and high public disdain for the property tax in OSM, with a significant association between compliance with the property tax and land use regulations in OSM. The paper suggests that the Offinso South Municipal Assembly (OSMA) should improve its land use planning system to facilitate voluntary compliance with the property tax. OSMA should also address accountability and transparency problems in the property tax system in order to increase public confidence in the tax regime. The OSMA should also improve on the property tax collection modes by computerising the billing and collection processes.

Author: Nicholas Addai Boamah Publisher: University of Technology Sydney Press Publication year: 2014


Local governments in Eastern Africa: an analytical study of decentralisation, financing, service delivery and capacities

This study commissioned joinly by CLGF, the UNCDF and the UNDP, provides a detailed analysis of the state of local government in Southern Africa focusing on four key thematic areas namely: decentralization; local government finance; inclusive service delivery; and related local government capacity. It is aimed at supporting the region’s efforts towards decentralized governance and local development.

Author: CLGF Publisher: CLGF Publication year: 2012


Local governments in Southern Africa: an analytical study of decentralisation, financing, service delivery and capacities

This study commissioned joinly by CLGF, the UNCDF and the UNDP provides a detailed analysis of the state of LG in Southern Africa focusing on four key thematic areas namely: Decentralization; LG Finance; Inclusive Service Delivery; and related LG Capacity. It is aimed at supporting the region’s efforts towards decentralized governance and local development. 

Author: CLGF Publisher: CLGF Publication year: 2012


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