01932pab a2200217 454500008004000000100001900040245014300059260000900202300001500211362001200226520118500238650002901423650002701452650002901479650002101508773004401529908000601573909001101579999001901590952010501609180718b2013   xxu||||| |||| 00| 0 eng d  aJha, Gangadhar  aFiscal decentralisation for strengthening urban local government in India: Lessons from practices in developing and transitional economies  c2013  ap.278-295.  aApr-Jun  aDecentralisation of decision making for planning and development of local government areas is critically contingent on fiscal decentralisation. Whereas deepening of democracy at the local level through decentralisation promotes transpareny and accountability in local decision-making process, the fiscal decentralisation prevents 'tax exporting' and facilitates funding at the margin through fiscal transfers from the higher level(s) of government. It also promotes accountability for the decision makers to fully bear the cost of decisions taken by them. It requires adequate sources of revenue that must be in consonance with the range of functions devolved to the local government. In India, one comes across a conspicuous mismatch between sources of revenue and functions devolved to the local self-governments. An overview of practices in fiscal transfers in different countries suggests that central to design of transfer system is the concern for equalisation that should enable local governments with different resource capabilities and different needs to provide the same level of services with some standard tax rates across various local government areas. - Reproduced.  aDecentralization - India  aPublic finance - India  aLocal government - India  aLocal government  aIndian Journal of Public Administration  aN  a101020  c101019d101019  00104070aIIPAbIIPAd2018-07-19hVolume no: 59, Issue no: 2pAR101480r2018-07-19w2018-07-19yAR