An assessment of the assigned fiscal revenue instruments to local authorities in Namibia

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 via-a-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.

Author dc:creator

• Kaupitwa, Nghishidimbua J.

Contributors dc:contributor

• A theses submitted in fulfilment for the degree of Master in Public Policy And Administration

• Fiscal policy
• Revenue
• Local finance

Language dc:language.iso

eng

Handle dc:identifier.uri

http://hdl.handle.net/11070/346

OAI identifier oai:identifier

oai:repository.unam.edu.na:11070/346