000			01441naa a2200217Ia 4500
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001			art0966
100			_aManasan, Rosario G.
245			_aLocal public finance in the Philippines: _blessons in autonomy and accountability /
300			_app.31-102
490			_aVol. 32 No. 2 Second Sem 2005
520			_aFifteen 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			_aFiscal decentralization
650			_aExpenditure assignment
650			_aFiscal accountability
650			_aFiscal autonomy
650			_aTax assignment
773			_w0115-9143 _tPhilippine Journal of Development
856			_uhttp://dirp3.pids.gov.ph/ris/pjd/pidspjd05-2publicfinance.pdf
942			_cART _2MT
999			_c7396 _d7396