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Uganda's Economic ReformsInsider Accounts$
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Florence Kuteesa, Emmanuel Tumusiime-Mutebile, Alan Whitworth, and Tim Williamson

Print publication date: 2009

Print ISBN-13: 9780199556229

Published to Oxford Scholarship Online: February 2010

DOI: 10.1093/acprof:oso/9780199556229.001.0001

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Fiscal Decentralization

Fiscal Decentralization

Chapter:
(p.310) 14 Fiscal Decentralization
Source:
Uganda's Economic Reforms
Author(s):

Tim Williamson

Publisher:
Oxford University Press
DOI:10.1093/acprof:oso/9780199556229.003.0014

In the 1990s Uganda embarked on an ambitious programme of political, fiscal, and administrative decentralisationization reforms as a means of rebuilding and expanding the delivery of basic services, and fostering local democracy and accountability. This chapter examines the roots and evolution of the reforms, focusing on the fiscal side of decentralisationization. It examines how a rapid expansion in central grants helped support the expansion of basic services, the tension between centralised funding and local autonomy, the stagnation of local taxation, the incentives for and establishment of public financial management capacity, and the evolution of planning and budgeting systems. It concludes by asking whether the decentralisationization process was managed in a way that helped or hindered the expansion of basic services.

Keywords:   decentralisationization, fiscal, basic services, grants, local taxation

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