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The reduction in rural marginalization of infrastructure in Africa has been achieved through the wide diffusion of the so-called fiscal deviation. According to New Institutional Economics, the provision of public resourcing at the local level is more economic since it meets the geographic specificity of infrastructure provisions. However, when intergovernmental fiscal transfers are towards rural road provision, it is majorly because of several structural impediments, that the corrected road will not be realized. This systematic review of literature with regards to devolution and infra-structure provision has laid emphasis on going beyond overly simplistic input-output models to explore the multiple filters regulating decentralized public works. The focus here is on institutional capacity as a crucial explanatory factor and the way deficits in technical engineering, equipment maintenance, and procurement governance conspire to undermine the potency of devolved funding. Moreover, the study discusses the moderating effects in the face of instability in the broader economy, illustrating how hyper-inflation and currency depreciation can deplete real infrastructure funds purchasing power and result in the erosion of the contractor attrition as observed. Finally, the review has identified systemic barriers, such as climate vulnerability and ministerial red-tape friction. The synthesis of empirical literature from 2010 to 2024 suggests that fiscal decentralisation without a built institutional capacity and insulated mechanisms against macroeconomic turbulence cannot deliver in the long run.

The research issue centers on examining the solvency of urban municipalities in Nepal, focusing on their ability to meet long-term financial obligations. The main aim of the study is to assess the financial condition of municipalities in the context of Nepal. A descriptive research design was employed to assess the financial condition of municipalities. The study targeted only the urban municipalities of Nepal. The study comprises two years of data from 2019/20 and 2020/21. The sample consisted of 37 urban municipalities representing different types in different geographical locations representing all seven provinces and all ecological zones in Nepal.  The analysis of the financial condition of local urban governments in Nepal across two fiscal years (2019/20 and 2020/21) reveals no significant differences in LGFCI based on municipal type (f(2,72)=0.166, p>0.05) or ecological zone (f(2,72)=0.229, p>0.05). In FY 2019/20, 5 local governments were classified as having a good financial condition, 25 as average, and 7 as poor. In FY 2020/21, the numbers dropped to 3 in good condition, 29 in average, and 5 in poor condition. There was limited movement in financial status between the two years, with 7 local governments shifting, and most remained in the average category. This suggests a need for improved financial management in local governments.  In conclusion, the financial condition of local urban governments in Nepal, based on LGFCI, shows no significant difference by municipal type or ecological zone. Most local governments are classified as having an average financial condition, with only a few in good or poor financial status. Over the two fiscal years, few local governments showed changes in their financial status, highlighting the need for better financial management practices to improve stability. The results have policy implications for strengthening fiscal federalism in Nepal.

This study investigates the effects of revenue enhancement plans (REPs) on revenue collection performance in Tanzanian local government authorities (LGAs), focusing on Mwanza City Council, Manyara Urban Council, and Mbeya City Council. The research adopts a mixed approach, collecting data from 400 respondents using a multistage sampling technique. The data were analyzed using a multivariate ordered probit model. The results reveal that reducing revenue leakage and improving revenue forecasting accuracy significantly enhance revenue collection performance. Specifically, the coefficient for revenue leakage was -1.221 for effectiveness (p<0.01) and -1.59 for increment (p<0.01), indicating a strong negative impact on performance. In contrast, accurate revenue forecasting positively impacted effectiveness (1.390, p<0.01) and increment (0.516, p<0.01). The model also showed that high implementation costs negatively impacted revenue growth (increment: -1.634, p<0.05). Compliance was found to positively influence reliability (1.533, p<0.01) and efficiency (1.029, p<0.01), underlining the importance of adherence to regulations. The results also highlighted the need for cost management strategies, as implementation costs and leakages hinder revenue growth and efficiency. The study recommends policy measures such as adopting digital solutions to reduce revenue leakages, investing in forecasting tools, and strengthening compliance mechanisms to optimize revenue collection and improve financial sustainability.

The purpose of this study is to examine the impact of the financial risks local governments are exposed to within the scope of financial risk management practices. Istanbul Metropolitan Municipality (IMM) was selected for this study because it is the largest local government with the highest budget. In the study, the development of financial risk performance of IMM between the years 2008-2018 was examined in the light of the risks IMM is exposed to. The main results regarding the risks faced by IMM during the period are as follows: Financial data obtained from the financial statements of IMM were used to examine the performance of listed risks& effects they have on the budget of IMM. The results indicate that (i) risk of dependence on shares from the central budget revenue; (ii) IMM was directly dependent on the central budget in terms of revenues, so in this period, the risk of dependency was high in terms of counterparty risk.

<p>This study investigates the environmental conservation costs of the local authorities in Kenya by analyzing the data collected from 90 of these local authorities. The population of the study is the 175 local authorities in Kenya. A sample of 90 local authorities has been used. Both statistical package for social sciences (SPSS) version 17 and Excel have been used to determine the level of environmental conservation costs in the studied local authorities. The results indicated that there was a wide use of environmental conservation costs among the local authorities. The study provides preliminary evidence on environmental conservation costs used by local authorities in Kenya. Further research is suggested to explore the possible motivating factors among different local authorities’ degree of application and level of environmental costs in different activities.</p>

This study investigates the environmental conservation costs of the local authorities in Kenya by analyzing the data collected from 90 of these local authorities. The population of the study is the 175 local authorities in Kenya. A sample of 90 local authorities has been used. Both statistical package for social sciences (SPSS) version 17 and Excel have been used to determine the level of environmental conservation costs in the studied local authorities. The results indicated that there was a wide use of environmental conservation costs among the local authorities. The study provides preliminary evidence on environmental conservation costs used by local authorities in Kenya. Further research is suggested to explore the possible motivating factors among different local authorities’ degree of application and level of environmental costs in different activities.

Nowadays the role of local governments is bigger than ever considering the central authority in Turkey. Especially, one can observe that the municipalities’ tasks are depended on their financial structures. In this study the financial resources of Turkish municipalities are evaluated. The obtained findings illustrate that the municipalities have three different financial resources and these resources might be sufficient to make their activities.