Local Public, Fiscal and Financial Governance: An International Perspective

Intro -- Preface -- Acknowledgments -- Contents -- About the Authors -- With special contribution by: -- List of Figures -- List of Tables -- Part I: Introduction and Overview -- Chapter 1: Introduction -- 1.1 Introduction -- 1.2 Overview -- 1.2.1 Part II: Local Public, Fiscal and Financial Management -- 1.2.1.1 Chapter 2: "Local Tax Administration" -- 1.2.1.2 Chapter 3: "The Practice of Real Property Taxation in the World" -- 1.2.1.3 Chapter 4: "Municipal Budgeting and Accounting" -- 1.2.1.4 Chapter 5: "Local Fiscal Discipline" -- 1.2.2 Part III: Local Government Integrity and Performance Accountability -- 1.2.2.1 Chapter 6: "Local Public Infrastructure and Corruption" -- 1.2.2.2 Chapter 7: "Measuring and Monitoring Local Government Performance" -- 1.2.3 Part IV: Local Government Reform Imperatives -- 1.2.3.1 Chapter 8: "Structural Reform: Municipal Mergers" -- 1.2.3.2 Chapter 9: "Intermunicipal Cooperation" -- 1.2.3.3 Chapter 10: "Political Economy of Local Government Reform" -- 1.3 Conclusion -- Part II: Local Public, Fiscal and Financial Management -- Chapter 2: Local Tax Administration -- 2.1 Introduction -- 2.2 Local Administration Responsibility -- 2.2.1 Central Administration -- 2.2.2 Independent Administration -- 2.2.3 Mix of Central and Local Administration -- 2.2.4 Semi-autonomous Independent Agency -- 2.3 Issues in Local Tax Administration -- 2.3.1 Level of Administration -- 2.3.1.1 Central Administration -- 2.3.1.2 Local Administration -- 2.3.1.3 Central or Local Administration: Which Should It Be? -- 2.3.2 Reforming Local Tax Administration -- 2.3.2.1 Semi-autonomous Independent Agency -- 2.3.2.2 Strengthening Management -- 2.3.2.3 Controlling Corruption -- 2.3.2.4 Strengthening the Legal and Regulatory Framework -- 2.3.2.5 Improving Compliance -- 2.3.2.6 Enforcing Tax Collection -- 2.3.2.7 Handling Appeals.

This book provides a comprehensive treatment of traditional as well as newer topics in local public, fiscal and financial management principles and practices. It covers traditional topics of local public management, local revenue administration with special emphasis on property tax administration, local budgeting and accounting, and methods of capital finance. Newer topics covered include political economy of local government, alternate service delivery framework for local service provision, performance budgeting, fiscal rules for local fiscal discipline, local government integrity and performance accountability, and country rank based upon relative importance and political, fiscal and administrative autonomy of local governments. The treatment is non-technical and suitable for a wide variety of audiences including scholars, instructors, students, policy advisors, and practitioners.