Thesis (MPA)--University of Stellenbosch, 2006. / Bibliography. Also available via the Internet.

This paper describes the administrative powers of local jurisdictions in Georgia, emphasizing on the tax competences and the abilities to mobilize other sources of income. Having listed and explained the types of revenues and incomes, the articles continues to show their distribution among administrative levels according to the current tax code. Following a brief overview of the main laws underlying tax regulation, the existing problems of the status quo before 2007 and some perspectives for the immediate future are outlined.

Thesis (Ph.D.)--Massachusetts Institute of Technology, Dept. of Urban Studies and Planning, 1975. / Vita. / Bibliography: leaves 256-262. / Ph.D.

Masters in Public Administration - MPA / This study focused on participatory governance in the form of involvement of communities and community organisation in matters of local government in general, and citizens participation in the local budget process in particular. The study therefore aimed to assess the theoretical and policy framework for citizens participation in South Africa; and evaluated the perceptions of councillors and civics and ratepayer organisations on participation in the local budget process at the eThekwini Municipality. / South Africa

This thesis focuses on specific forms of long term development stabilization by using returnable incomes in Czech municipalities of various sizes. Stabilization is appropriate when unexpected (negative) events may occur, when assuring continuity of investment activities, or financing extensive development projects. Traditional form of Keynesian countercyclical stabilization has not been confirmed on analyzed municipalities. Conversely, fiscal and budgetary behavior of the municipalities has been procyclical. The author points out the necessity of stabilization on the municipal level due to a long term non-conceptual fiscal policy of the Czech government.

Die Arbeit untersucht, wie sich der demografische Wandel auf die öffentlichen Haushalte der deutschen Kommunen auswirkt. Zunächst werden die kommunalen Ausgaben und Einnahmen in sieben Altersgruppen der Bevölkerung aufgespaltet und unter Berücksichtigung verschiedener Ausgaben- und Einnahmekategorien auf ihre Alterssensitivität untersucht. Der verwendete Datensatz der 440 kreisfreien Städte und Landkreise unterscheidet sowohl nach Ausgaben- und Einnahmenseite der Budgets als auch nach Verwaltungs- und Vermögenshaushalten. Die ermittelten Altersstrukturprofile belegen die Jugendlastigkeit der Kommunalhaushalte. Danach werden die Befunde des Basisjahres 2005 in sechs verschiedenen Szenarien über einen Analysezeitraum von 20 Jahren projiziert, um die fiskalischen Effekte zu quantifizieren. Die rein demografischen Entwicklungen führen künftig zu Einnahmerückgängen, aber gleichzeitig zu größeren Potenzialen, um die Ausgaben zu senken. Verschiedene Trends und finanzpolitische Festlegungen reduzieren jedoch diese Effekte. Abschließend werden Anpassungsstrategien für die Kommunen diskutiert. / Demographic change will certainly have influence on the budgets of the German municipalities. Due to the division of public sector functions among different tiers in Germany’s federalism the municipalities serve mainly young generations with their public goods. Keeping this in mind, demographic trends will cause considerable effects on the communities’ budgets, especially in the Eastern part of Germany. Projecting the 440 German communes’ financial status of the basic year 2005 onto the year 2025, changing size and age structure of the German population will lower revenues as well as raise potentials to reduce expenditures even stronger. To take account of some special demographic trends and several fiscal regulations besides nothing but demographic ageing potential consolidation gains on the municipalities’ expenditures will be shrinking. Designing six different szenarios fiscal effects will be quantified. Finally, several strategies to deal with the fiscal consequences of demographic change will be discussed.

<p>This study focused on participatory governance in the form of involvement of communities and community organisation in matters of local government in general, and citizens participation in the local budget process in particular. The study therefore aimed to assess the theoretical and policy framework for citizens participation in South Africa / and evaluated the perceptions of councillors and civics and ratepayer organisations on participation in the local budget process at the eThekwini Municipality.</p>

<p>This study focused on participatory governance in the form of involvement of communities and community organisation in matters of local government in general, and citizens participation in the local budget process in particular. The study therefore aimed to assess the theoretical and policy framework for citizens participation in South Africa / and evaluated the perceptions of councillors and civics and ratepayer organisations on participation in the local budget process at the eThekwini Municipality.</p>

Poor service delivery in South Africa is a serious problem.The poor delivery of services by municipalities has left many communities dissatisfied and even led to service delivery protests. The delivery of services to municipalities is financed through municipal budgets and this study evaluated the quality of the municipal budgets of two municipalities with one budget being credible and the other not being credible. Selected municipal conditional grant spending as well as the findings of the Auditor General’s office against each municipality were assessed and compared with each other. The purpose of this study was to assess whether a municipality with a credible budget achieved more of its service delivery targets than one which had a budget which was not credible. The findings of this study were that the municipality with the credible budget performed better, in terms of conditional grant spending and against predetermined objectives, than the municipality with the budget which was not credible. Therefore, more concerted efforts should be made by all relevant spheres of government to improve the quality of municipal budgets as this will ultimately lead to improved service delivery.

The traditional mandate of local government is to deliver sustainable services to communities. The evolution of local government has since put more emphasis on evidence based planning in the form of IDP and sound financial management. The relationship between the IDP and Budget is that, a) the IDP contains community needs, objectives and strategies on how these will be responded or dealt with by the municipality, and b) the budget is the financial plan to execute strategies that need to be employed. The purpose of the study was to examine challenges in integrated development plan and the budget alignment of Amathole District Municipality. The study moved from the premise that municipalities are different and ADM has been in the fore front in terms of producing IDP and Budget. The study therefore is based on the assumption that the Amathole District Municipality has challenges in the IDP and Budget alignment. The study proposed to give a background of the scholarly literature of the IDP and Budget of local government. The empirical survey and research methodology used in the study is described and explained in-depths and followed by data collection in the form of the questionnaire. The research findings of the empirical survey are then analysed and reported in statistical form.