ABSTRACT
Local Authorities are closest to people in terms of service provision. The Local Authority Act of Namibia assigns expenditure responsibilities as well as fiscal instruments to raise revenue to fund these expenditure responsibilities. The research looked at how this assigned fiscal instruments were performing viaa-vis the expenditure responsibilities. It also assessed their suitability and efficiencies for the purpose they are intended for. Lastly the research explored alternative revenue instruments that could be assigned to local authorities to increase their revenue base. This is all done within the framework of the theory of Fiscal Federalism. For the purpose of the assessment, four local authorities: Windhoek, Walvisbay, Ongwediva and Ondangwa were chosen as a sample and examined from a revenue perspective. Asymmetries and inefficiencies were observed on the use of the assigned instruments. The research paper concludes with recommendations for the local authority system in Namibia to be re-examined thoroughly in order to identify shortcomings and correct them.
J., M (2021). An Assessment Of The Assigned Fiscal Revenue Instruments To Local Authorities In Namibia. Afribary. Retrieved from https://tracking.afribary.com/works/an-assessment-of-the-assigned-fiscal-revenue-instruments-to-local-authorities-in-namibia
J., MR. "An Assessment Of The Assigned Fiscal Revenue Instruments To Local Authorities In Namibia" Afribary. Afribary, 25 Apr. 2021, https://tracking.afribary.com/works/an-assessment-of-the-assigned-fiscal-revenue-instruments-to-local-authorities-in-namibia. Accessed 24 Nov. 2024.
J., MR. . "An Assessment Of The Assigned Fiscal Revenue Instruments To Local Authorities In Namibia". Afribary, Afribary, 25 Apr. 2021. Web. 24 Nov. 2024. < https://tracking.afribary.com/works/an-assessment-of-the-assigned-fiscal-revenue-instruments-to-local-authorities-in-namibia >.
J., MR. . "An Assessment Of The Assigned Fiscal Revenue Instruments To Local Authorities In Namibia" Afribary (2021). Accessed November 24, 2024. https://tracking.afribary.com/works/an-assessment-of-the-assigned-fiscal-revenue-instruments-to-local-authorities-in-namibia