Fiscal centralisation in a federal state : the South African case
Date
2013
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
College of Economic and Management Sciences of the University of South Africa
Abstract
The paper seeks to determine whether the observation from a
constitutional law and public administration perspective, namely that
a distinct centralist tendency has become evident in South Africa in
recent years, in terms of legislation, policy and practice of government,
is borne out by an empirical analysis of fi scal data. An overview of
key legislative, policy and operational changes is combined with an
investigation of trends of indicators pertaining to intergovernmental
fi scal relations. It is established that the South African fi scal scene
has, over many decades, been characterised by a steady and gradual
reduction of the fi scal autonomy of sub-national governments. Fiscally,
South Africa has become more centralised, thus strengthening the de
facto erosion of the federal state.
Description
CITATION: Calitz, E. & Essop, H. 2013. Fiscal centralisation in a federal state : the South African case. Southern African Business Review, 17(3):131-155.
The original publication is available at https://www.unisa.ac.za
The original publication is available at https://www.unisa.ac.za
Keywords
Fiscal policy -- South Africa
Citation
Calitz, E. & Essop, H. 2013. Fiscal centralisation in a federal state : the South African case. Southern African Business Review, 17(3):131-155.