Examining issues of international relevance in the ongoing redesign of the South African local government fiscal system, the contributors to this volume analyse the major changes that have taken place since the demise of apartheid. The 1996 Constitutions and subsequent leglisation dramatically redefined the public sector, mandating the development of democratic local governments empowered to provide a wide variety of key public services. However, the definition and implentation of new local functions and the supporting democratic decision-making and managerial capabilities are emerging more...
Examining issues of international relevance in the ongoing redesign of the South African local government fiscal system, the contributors to this volu...
Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax increases, and a weak tax administration, the Guatemalan government introduced a comprehensive tax reform program in 1992. In this concise volume, Roy Bahl, Jorge Martinez-Vazquez, and Sally Wallace review
Responding to a deepening economic crisis, serious structural problems with the tax system, a long and deep-seated opposition to even modest tax incre...