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Please use this identifier to cite or link to this item: http://hdl.handle.net/2344/854

タイトル: Measuring Fiscal Decentralization in the Philippines
著者: Uchimura, Hiroko
Suzuki, Yurika
内村, 弘子
鈴木, 有理佳
キーワード: Fiscal Decentralization
Fiscal Decentralization Indicators
Horizontal Balance
The Philippines
Local Finance
Issue Date: Jul-2009
出版者: Institute of Developing Economies, JETRO
引用: IDE Discussion Paper. No. 209. 2009. 07
抄録: This paper focuses on the fiscal decentralization in the Philippines after the 1991 Local Government Code. It first examines the intergovernmental fiscal relationship between central and local governments by using fiscal decentralization indicators, and then investigates its impact on local finance. After fiscal decentralization, the local expenditure responsibility is expanded while the local fiscal capacity is not strengthened in the Philippines. Local governments consequently comes to depend heavily on fiscal transfers from the central government, internal revenue allotments (IRAs), which has a substantial influence on local finance. The heavy dependence on IRAs makes local finance unpredictable and unstable. The distribution of IRAs also affects the horizontal balance between provincial governments.
URI: http://hdl.handle.net/2344/854
Appears in Collections:04.IDE Discussion Paper
04.法律、行政(Law and Public Administration)/東南アジア(Southeast Asian Studies)

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