Measuring Fiscal Decentralization in the Philippines

Uchimura Hiroko and Suzuki Yurika

No 209, IDE Discussion Papers from Institute of Developing Economies, Japan External Trade Organization(JETRO)

Abstract: This paper focuses on the fiscal decentralization in the Philippines after the 1991Local Government Code. It first examines the intergovernmental fiscal relationshipbetween central and local governments by using fiscal decentralization indicators,and then investigates its impact on local finance. After fiscal decentralization, thelocal expenditure responsibility is expanded while the local fiscal capacity is notstrengthened in the Philippines. Local governments consequently comes to dependheavily on fiscal transfers from the central government, internal revenue allotments(IRAs), which has a substantial influence on local finance. The heavy dependence onIRAs makes local finance unpredictable and unstable. The distribution of IRAs alsoaffects the horizontal balance between provincial governments.

Keywords: Fiscal Decentralization; Fiscal Decentralization Indicators; Horizontal Balance; The Philippines; Philippines; Decentralization; Local Finance (search for similar items in EconPapers)
JEL-codes: H77 (search for similar items in EconPapers)
Date: 2009-07-01
New Economics Papers: this item is included in nep-pbe and nep-ure
References: Add references at CitEc
Citations: View citations in EconPapers (3)

Published in IDE Discussion Paper = IDE Discussion Paper, No. 209. 2009-07-01

Downloads: (external link)
https://ir.ide.go.jp/record/37960/files/IDP000209_001.pdf First version, 2009 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:jet:dpaper:dpaper209

Ordering information: This working paper can be ordered from
Publication Office, IDE 3-2-2 Wakaba, Mihama-ku, Chiba-shi, Chiba 261-8545 JAPAN
http://www.ide.go.jp/English/Publish/Order

Access Statistics for this paper

More papers in IDE Discussion Papers from Institute of Developing Economies, Japan External Trade Organization(JETRO) Contact information at EDIRC.
Bibliographic data for series maintained by Michitaka Imamitsu ().