000			01786pab a2200193 454500
008			180718b2001 xxu||||| |||| 00| 0 eng d
100			_aDevas, Nick
245			_aRegulation or revenues: an analysis of local business licences, with a case study of the single business permit reform in Kenya
260			_c2001
300			_ap.381-91
362			_aDec
520			_aLicensing 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			_aCase studies
650			_aLocal government - Kenya
650			_aLocal government
700			_aKelly, Roy
773			_aPublic Administration and Development
909			_a51786
999			_c51786 _d51786