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Title
The Local government financing system in Senegal |
Full text
http://hal.archives-ouvertes.fr/hal-00821835 |
Date
2012 |
Author(s)
Gilbert, Guy; Taugourdeau, Emmanuelle |
Abstract
Outlines decentralization in Senegal beginning with independence and later with the transfer of powers to the regions, communes, and rural communities (collectively known as CTs) through legislation that defines the missions and competences of the CTs, their organization, functioning, and oversight. The budget, prepared annually by the CT's elected executive, includes a classification of expenditures and revenues by type; however, there is confusion between the two classification systems and in the investment expenditure column. Most of the responsibilities transferred to the CTs concern education and health and though the law does not always require them to perform these responsibilities, it mandates the budget to include expenditures for them. Local resources include taxes, levies, property income, and user charges and fees; but tax revenues are always late and incomplete, and the identification of the tax base suffers from inaccuracies causing substantial abatements. Many intergovernmental transfers take place, but their total amount is modest compared with other local resources. |
Subject(s)
[SHS:ECO] Humanities and Social Sciences/Economies and finances; [SHS:ECO] Sciences de l'Homme et Société/Economies et finances; budget requirement - budgets and budgeting - central government - constitutional basis - decentralization - financial policy - level of government - local government - local governments - mayor - mayors - municipalities - political economy - regional government - revenue structure - subnational - subnational government - tax - tax code - tax exemptions - tax transfers - taxation - taxpayers - town - towns - villages |
Language
eng |
Type of publication
scientific book chapter |
Source
The Political Economy of Decentralization in Sub-Saharan Africa: A New Implementation Model in Burkina Faso, Ghana, Kenya, and Senegal |
Identifier
DOI: 10.1596/978-0-8213-9613-1 |
Repository
France - Hyper Article en Ligne (HAL), SHS
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Added to C-A: 2014-10-08;15:28:19 |
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