TY - CHAP
T1 - Decentralization dilemma
T2 - Intergovernmental fiscal transfer and local accountability in Nepal
AU - Acharya, Keshav K
AU - Zafarullah, Habib
PY - 2025/9/27
Y1 - 2025/9/27
N2 - Intergovernmental fiscal transfer (IGFT) is a crucial budgetary tool in the federal governance system in Nepal. It helps bridge the fiscal gap between income and expenditure, maintains fiscal capacity balance, and supervises local government performance and accountabilit. Principles of cooperation, coexistence, and coordination guide its operations, fostering constructive collaboration between federal, provincial, and local governments. This cooperation leads to improved coordination and the achievement of the nation's constitutional goals. The purpose of this chapter is to examine the effectiveness of the Intergovernmental Fiscal Transfer (IGFT) in Nepal, focusing on its role in promoting accountability within the local government system across vertical and horizontal scales. It covers mobilization as an instrument of IGFT, fiscal equalization through conditional, special, and matching grants, and local-level revenue generation. The chapter highlights the effectiveness of decentralization from the perspective of IGFT.
AB - Intergovernmental fiscal transfer (IGFT) is a crucial budgetary tool in the federal governance system in Nepal. It helps bridge the fiscal gap between income and expenditure, maintains fiscal capacity balance, and supervises local government performance and accountabilit. Principles of cooperation, coexistence, and coordination guide its operations, fostering constructive collaboration between federal, provincial, and local governments. This cooperation leads to improved coordination and the achievement of the nation's constitutional goals. The purpose of this chapter is to examine the effectiveness of the Intergovernmental Fiscal Transfer (IGFT) in Nepal, focusing on its role in promoting accountability within the local government system across vertical and horizontal scales. It covers mobilization as an instrument of IGFT, fiscal equalization through conditional, special, and matching grants, and local-level revenue generation. The chapter highlights the effectiveness of decentralization from the perspective of IGFT.
UR - https://doi.org/10.1007/978-3-031-94468-0
U2 - 10.1007/978-3-031-94468-0_8
DO - 10.1007/978-3-031-94468-0_8
M3 - Chapter
SN - 9783031944673
SN - 9783031944703
SN - 9783031944680
T3 - South Asian Public Administration
SP - 147
EP - 170
BT - Making Democratic Decentralization Work in South Asia
A2 - Chhetri, Durga P
A2 - Datta, Prabhat Kumar
A2 - Fernando, R. Lalitha S.
A2 - Shameem, Aly
PB - Springer
CY - Cham, Switzerland
ER -