Excerpt
TABLE OF CONTENTS
1. Introduction
2. Pillars of fiscal decentralisation
2.1 Political autonomy
2.2 Expenditure responsibility
2.3 Revenue assignment
2.4 Intergovernmental fiscal transfers
2.5 Sub-national borrowing
3. Application of the pillars of fiscal decentralisation in Kenya and how the 2010 Constitution mitigates demerits of decentralisation
3.1 Application of political autonomy under the 2010 Constitution
3.2 Application of expenditure responsibility under the 2010 Constitution
3.3 Application of revenue assignment under the 2010 Constitution
3.3.1 Taxation powers
3.3.2 Budgetary autonomy
3.3.3 Transparency and accountability
3.3.4 Hard budget constraint
3.4 Application of intergovernmental fiscal transfer under the 2010 Constitution
3.5 Application of sub-national borrowing under the 2010 Constitution
4. Concluding remarks
REFERENCES
- Quote paper
- Leonard Mwakuni (Author), 2019, The theory of fiscal decentralization in Kenya, Munich, GRIN Verlag, https://www.grin.com/document/593933
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