Publish Year : 1998
Thematic Area: Taxation
Language: English
Countries: South Africa
Region: Eastern and Southern Africa
Resource type: Case Studies
Author: Julia de Bruyn and Debbie Budlender


This study "Intergovernmental Fiscal Relations" by Debbie Budlender and Julia de Bruyn, based on the South African case, discusses the allocation of responsibility for expenditure and powers to raise revenue to different spheres of government. A system of intergovernmental fiscal relations includes the construction of a system of transfers to overcome the problem of "mismatch" between such responsibilities and powers.