Municipalities and finance : a sourcebook for capacity building
著者
書誌事項
Municipalities and finance : a sourcebook for capacity building
（Municipal capacity building series）
Earthscan, 2004
- : pbk
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注記
"Research for DFID, Department for Internaitonal Development"
"GHK"
Includes bibliographical references (p. 173-174) and index
内容説明・目次
内容説明
Finance is a critical issue for municipal governments around the world, and a major constraint on the delivery of pro-poor services at the local level. In many countries, decentralisation has brought the issue of municipal finance to the fore. This sourcebook provides a framework for analysing municipal finance capacity and ways of addressing financial constraints.
The ideas come from real-life innovative practice in four countries - India, Brazil, Kenya and Uganda - with additional examples from elsewhere. Emphasis is given to how those innovations and improvements were developed and sustained. The book identifies a strategic framework for diagnosing municipal finance capacity and focusing financial goals. It applies the analysis to a number of critical areas of municipal finance including local taxes, charges for services, budgeting, cost control, accounting reforms and investment finance.
This is the third in a series of capacity-building sourcebooks that includes Focusing Partnerships: A Sourcebook for Municipal Capacity Building in Public-Private Partnerships and Municipalities and Community Participation: A Sourcebook for Capacity Building.
目次
Foreword by Janelle Plummer * Preface * A Strategic Framework for Municipal Capacity Building in Finance * Part 1: Strategies for Capacity Building - Diagnosing Current Capacity * Focusing Financial Goals * Part 2: Mobilising More Money - Enhancing Tax Revenues * Exploiting Charges * Part 3: Spending Money Better - Towards Better Budgeting * Controlling Costs * Part 4: Sustaining Improvements - Accounting Reform * Finance for Investment * Framework for Action * Annexe: Background to the Case Studies * References * Index
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