Local public finance in the Philippines: (Record no. 7398)

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100 ## - MAIN ENTRY--PERSONAL NAME
Personal name Manasan, Rosario G.
245 ## - TITLE STATEMENT
Title Local public finance in the Philippines:
Remainder of title lessons in autonomy and accountability /
300 ## - PHYSICAL DESCRIPTION
Extent pp.31-102
490 ## - SERIES STATEMENT
Series statement Vol. 32 No. 2 Second Sem 2005
520 ## - SUMMARY, ETC.
Summary, etc. Fifteen years into the implementation of the Local Government Code of 1991, now is an opportune time to assess how this landmark legislation has contributed to (or detracted from) the achievement of local autonomy with accountability. The literature on fiscal decentralization suggests that these two goals are not incompatible. In fact, real autonomy (in the sense of local governments being able to link their spending decisions with their revenue/tax decisions) promotes fiscal responsibility. Consequently, local constituents are more vigilant in enforcing the accountability of local officials because the connection between the amount of local services they receive and the amount of local taxes they pay at the margin is clear to them.
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Fiscal decentralization
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Topical term or geographic name as entry element Expenditure assignment
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Topical term or geographic name as entry element Fiscal accountability
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element Fiscal autonomy
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Topical term or geographic name as entry element Tax assignment
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Record control number 0115-9143
Title Philippine Journal of Development
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Uniform Resource Identifier http://dirp3.pids.gov.ph/ris/pjd/pidspjd05-2publicfinance.pdf
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Koha item type Journal Articles
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