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首页> 外文期刊>Journal of Law, Policy and Globalization >Fiscal Autonomy of Local Government Authorities: Reflection on the Constitution and the Local Government Finances Act
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Fiscal Autonomy of Local Government Authorities: Reflection on the Constitution and the Local Government Finances Act

机译:地方政府当局的财政自治:对宪法和地方政府财政法的反思

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It is undeniably that the fiscal autonomy of local government authorities constitutes a critical component of any financial decentralization in both developed and developing countries. It gives local government authorities freedom to impose taxes, generate revenue within their areas, allocate their financial and material resources, determine and authorize their annual budgets without external motivate. The fiscal component of local governments in Tanzania Mainland is mannered by the Constitution of the United Republic of Tanzania, 1977 and The Local Government Finances Act, 1982. Despite such recognition, powers of local government authorities in relation to local government finance are still, limited by central government. These limitations do not only deny local governments requisite powers to adequately raise revenue from their own sources and borrowings but also inhibit their ability to determine and approve such annual budgets. Key words : Fiscal Autonomy, Fiscal Decentralization, Local Government Authority, by-laws and rates
机译:不可否认,无论是在发达国家还是发展中国家,地方政府当局的财政自主权都是任何金融权力下放的关键组成部分。它使地方政府当局可以自由地征税,在其区域内创收,分配其财政和物质资源,确定和批准其年度预算而没有外部动机。坦桑尼亚联合共和国宪法(1977年)和1982年《地方政府财政法》对坦桑尼亚内地地方政府的财政构成作了规定。尽管获得了这种承认,但地方政府当局在地方政府财政方面的权力仍然有限由中央政府。这些限制不仅剥夺了地方政府从自己的来源和借款中充分增加收入的必要权力,而且限制了他们确定和批准此类年度预算的能力。关键词:财政自治,财政分权,地方政府权力机构,法规和税率

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