A critical view of the allocation of revenue to provincial governments

Title: A critical view of the allocation of revenue to provincial governments
Description: This article investigates the principles used in the allocation of revenue resources to the nine provincial governments based on the recommendations of the Financial and Fiscal Commission. The article identifies the aspects that are taken into account in the allocation process. Problems with the current formula used for the allocation of revenue are highlighted. New legislation regarding the budgetary process is examined to determine if it adresses the problems experienced at the moment.
Creator: Du Bruyn, Rudrik; Venter, J.M.P.
Subject: Allocation of income; Basic grant; Census data; Financial and Fiscus Commission; Fiscal capacity equalization grants; Institutional grant; Intergovernmental Fiscal Relations Act; National standards grant; Spillover grant; Intergovernmental fiscal relations; Local government -- Law and legislation; Revenue; Local budgets -- Law and legislation
Publisher: School of Accounting Sciences, University of Pretoria
Date: 2009-10-29T06:14:18Z; 2009-10-29T06:14:18Z; 1998
Type: Article
Format: application/pdf
Identifier: Du Bruyn, R & Venter, JMP 1998, 'A critical view of the allocation of revenue to provincial governments', Meditari : Accountancy Research, vol. 6, pp. 37-51. [http://www.meditari.org.za]; 1022-2529; http://hdl.handle.net/2263/11651
Language: en
Rights: School of Accounting Sciences, University of Pretoria