| 000 -LEADER |
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| fixed length control field |
01786pab a2200193 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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180718b2001 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Devas, Nick |
| 245 ## - TITLE STATEMENT |
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| Title |
Regulation or revenues: an analysis of local business licences, with a case study of the single business permit reform in Kenya |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
2001 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.381-91 |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
Dec |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
Licensing of businesses by local governments is a common practice in many countries. While business licensing has its origins in regulation, it is often seen as little more than a revenue source for local government. This article reviews the potentially conflicting objectives of regulation and revenue generation, and outlines the various forms which local taxation of business has taken in a number of countries. In practice, the regulatory aspects of local business licensing in many developing countries are ineffective at best and counterproductive at worst, and there are pressures to sweep away most local business licences as part of deregulatory reform. Yet local governments in many countries are in dire need of revenue sources in order to finance local service provision. The article analyses the reforms that have been introduced to business licensing in Kenya. There, traditional business licences have been replaced with a Single Business Permit, with the twin objectives of increasing local revenues and reducing regulatory compliance costs on businesses. Initial results suggest that, while there have been some initial start-up problems, both these objectives are being achieved. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Case studies |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Local government - Kenya |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Local government |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Kelly, Roy |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
Public Administration and Development |
| 909 ## - |
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| -- |
51786 |
