000 01395cam a22001575i 4500
020 _a9789353883065
020 _a9789353883072
020 _a9789353883089
082 _a338.954 83 PRA/L
100 1 _aPrakash, B A,
245 1 0 _aLocal finance, fiscal decentralisation and decentralised planning /
_cB A Prakash.
260 _a. - New Delhi
_b: Sage Publications India Pvt.Ltd
_c, 2020.
300 _a229 pages
520 _a"The book examines Kerala's experience of fiscal decentralization, finances and decentralized planning of rural and urban local governments, and draws lessons for achieving sound fiscal decentralization. It presents the 5th State Finance Commission's approach and methodology on the devolution of the State taxes to local governments. This book presents a number of lessons on the transfer of financial powers, mobilization of own sources of revenue and inter-governmental transfer of funds, and argues that the outcome of fiscal decentralization in Kerala is poor or unsatisfactory due to partial and distorted implementation. It shows that transferring a large number of expenditure functions at an early stage of fiscal decentralization without the assignment of adequate administrative and financial powers has resulted in poor execution of all the functions. The study points out the need to move from partial to full fiscal decentralization"--
942 _cBK
999 _c658953
_d658953