Local public finance in the Philippines: (Record no. 7398)
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001 - CONTROL NUMBER | |
control field | art0968 |
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 |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Expenditure assignment |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
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 |
650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM | |
Topical term or geographic name as entry element | Tax assignment |
773 ## - HOST ITEM ENTRY | |
Record control number | 0115-9143 |
Title | Philippine Journal of Development |
856 ## - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | http://dirp3.pids.gov.ph/ris/pjd/pidspjd05-2publicfinance.pdf |
942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
Koha item type | Journal Articles |
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No items available.