Browsing by Author "Hoyos, Andres Lopez"

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    Tax assignment to local governments -The Case for Fiscal Decentralization in Peru
    (University of Western Cape, 2004) Hoyos, Andres Lopez; Janus, Hartmut; Le Roux, Pieter
    A country's decentralization process can be one of the pillars of democratic participation, local and regional accountability, sub-national empowerment, and under certain conditions, economic growth. Fiscal decentralization, a sub-division of decentralization, plays an important role in defining the assignment of expenditure and of revenue sources to subnational levels of government. The proper assignment of revenue provides all the different governments of a country with the necessary financial resources to operate efficiently. In this mini-thesis, I analyze the assignment of taxes as revenue sources to local governments, giving special focus to the Peruvian case. It aims at proposing an optimal local taxation system for Peruvian local governments.