Subnational Tax Policy and Administration in Developing Economies

Brief

Subnational Tax Policy and Administration in Developing Economies

Abstract

As well-designed decentralized intergovernmental system is key to developing country's ability to achieve its 2015 Millennium Development Goals. And, whereas fiscal decentralization has many facets, there is a necessary condition that must be satisfied for its success: local governments must be given, and then exercise, the authority for own-source taxation. However, in newly implementing a policy of own-local revenues, policymakers face special challenges that range from addressing the broad considerations of their country's fiscal architecture to the more narrow, but critically important, arrangements of tax administration.

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