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AFRIKAANS: Die rol van plaaslike owerhede is nie slegs die van diensteleweraar nie, maar sluit in die ontwikkeling van plaaslike gemeenskappe om die lewenstandaard van almal in Suid-Afrika te verbeter. Die behoeftes van agtergeblewe gemeenskappe moet voorkeur geniet om deur plaaslike owerhede aangepak te word. Dit sal wesenlike finansiele bydraes vereis om die agterstande die hoof te bied. Plaaslike owerhede beskik skaars oor voldoende inkomstebronne om die verskaffing van noodsaaklike dienste na behore te onderneem. Die owerhede sal dus beswaarlik as ontwikkelingsinstellings kan dien. Elke plaaslike owerheid moet daarna streef om bestaande inkomstebronne optimaal te benut. Die belastingbasis kan uitgebrei word deur gebiede in te sluit wat nie voorheen aan eiendomsbelasting en paslike verbruikerstariewe onderworpe was nie. Addisionele inkomstebronne soos streeks- en vestigingsheffings, grondbelasting en brandstofheffing, wat as inkomstebronne vir plaaslike owerhede geskik is, moet verder ondersoek word. Indien verhogings van bestaande belastings of nuwe maatreëls ingestel word, moet dit met inagneming van die totale belastinglas, uitvoerbaarheid en politieke aanvaarbaarheid daarvan gedoen word. Plaaslike owerhede is geregtig op ‘n voorspelbare en regverdige verdeling van nasionale inkomste op vertikale sowel as horisontale basisse. Die horisontale verdeling is vanaf 1999 gebaseer op formules wat voordeliger vir plaaslike owerhede was. Vennootskappe van openbare en private instansies kan private instansies se bestuurskundigheid en kapitaal ten goede gebruik, maar behoorlike beleid en riglyne vir die uitvoering daarvan is nodig sodat nadelige mededinging nie tussen die twee sektore ontstaan nie. Lenings kan gebruik word om fondse vir kapitaalbesteding aan te vul, maar die nasionale regering moet duidelike riglyne stel om 'n sterk en innoverende sekondere mark vir lang- en korttermyn munisipale skuldbriewe te ontwikkel. ENGLISH: The role of local government is not restricted to service delivery, and includes the development of local communities to improve the standard of living for all in South Africa. Addressing the needs of disadvantaged communities must be accorded priority by local government. This will require major financial outlays in order to overcome the existing backlogs. Local governments generally have hardly sufficient revenue sources to render essential services satisfactory. They will thus find it difficult to serve as development institutions. Every local authority must strive to exploit existing revenue optimally. The tax base can be extended to include areas which were previously excluded from property taxation and appropriate user charges. Additional revenue sources such as regional service and establishment levies, land tax and fuel levies, which could be suitable revenue sources for local governments, should be investigated further. However, if new taxes were to be imposed, their impact on the total tax burden, practicability and political acceptance must be considered. Local governments are entitled to a predictable and equitable share of national revenue, on vertical and horizontal bases. Since 1999 the horizontal division has been based on formulas, which were more advantageous for local authorities. Partnerships of public and private institutions could make it possible for public institutions to better exploit the management expertise and capital of the private institutions, but this will require proper policies and guidelines to avoid detrimental competition between the two sectors. Loans may be used to supplement funds for capital expenditure, but the national government must provide clear guidelines to facilitate the development of a significant and innovative secondary market for short and long term municipal bonds. / Dissertation (MCom (Taxation))--University of Pretoria, 2006. / Taxation / unrestricted

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Municipal Bonds represent an important but understudied source of funds for governments. This paper seeks to shed light on the previously hidden political choices that influence the choices of governments to pursue bonds, as well as to act as a springboard for future bond research. / text

Research on the Strategies That Can Improve the Financial Autonomy of Kaohsiung County Abstract Local autonomy is the foundation of democracy, and finance is the basis of government administration. Before local autonomy can be put into practice, a local government must have the legal right to finance. In order to improve the autonomy of local finance, the central government has enacted ¡§General Guideline for Local Taxation¡¨ and ¡§Law on Imposed Fees,¡¨ and the revised draft of the Financial Separation of Revenues and Expenditures Law was submitted to the Legislature for review and discussion. In other words, in the future, the central government will guarantee the basic financial needs of local governments, but local governments must resort to themselves to respond to their respective development and needs in other aspects. This will pose very harsh challenges and burdens to any local government. This is especially true when the financial sources for administrative districts are usually not sufficient. So how to improve the financial autonomy of local governments will be a major topic we will have to deal with. Literature review, analysis of secondary data, and in-depth interviews were conducted to collect financial statistics of government agencies, pertinent to the financial conditions of Kaohsiung County. Interviews of financial chiefs were also conducted to analyze and investigate issues on the system dimension and on the practical dimension. It was found that the central and the local government must work closely before the financial problems of Kaohsiung County can be solved. The things that the central government should do include: canceling the fixed-proportions distribution of over-the-board allocated tax money, revising the calculation of basic financial revenues, canceling inappropriate measures of tax deductions, and establishing statutory subsidy systems. The local government should work to increase the sources of finance, including making good use of ¡§General Guideline for Local Taxation¡¨ and ¡§Law on Imposed Fees,¡¨ improving management of public properties, adjusting tax base of property, setting into motion public facilities, and implementing land re-divisions and sectional buy-up. With regard to saving, the local government should downsize the personnel expenditures, make good use of resources of the private sector, encourage private sector¡¦s participation in investment, and privatize public services. The implementation of local autonomy depends on sound local finances. In the wake of the present difficult public financial conditions, local governments should follow the spirit of ¡§Help oneself before others come to help¡¨ so as to elevate their responsibility and financial autonomy in the future. Only through this method can financial problems be solved effectively.

Thesis (M. Phil.)--University of Hong Kong, 2010. / Includes bibliographical references (leaves 254-287). Also available in print.

Thesis (M. Phil.)--University of Hong Kong, 2010. / Includes bibliographical references (leaves 254-287). Also available online.

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Thesis (M.S.)--University of Nevada, Reno, 2007. / "May, 2007." Includes bibliographical references (leaves 50-51). Online version available on the World Wide Web. Library also has microfilm. Ann Arbor, Mich. : ProQuest Information and Learning Company, [2007]. 1 microfilm reel ; 35 mm.