Discrepancies in Fiscal Architecture: Context and Causes of Devolution Reforms’ Outcomes in Khyber Pakhtunkhwa, Pakistan

Aamer Taj () and Fahad Abdullah
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Aamer Taj: Institute of Management Sciences, Peshawar
Fahad Abdullah: Institute of Management Sciences, Peshawar

Business & Economic Review, 2017, vol. 9, issue 2, 203-224

Abstract: Based on qualitative empirical evidence from four diverse districts of Khyber Pakhtunkhwa province, this case study examines the limitations in fiscal policy of local governance reforms in Pakistan. Keeping in view the constrained redistributive system that is rooted in the governance setup at provincial and local level, fiscal architecture is analysed. The impact of abolishment of rural urban administrative divide on tax redistribution, complications in revenue generation, matters related with jurisdictional transgression in revenue collection and development expenditure, and inadequate amount of public funds for development are analysed as key factors that are presumably responsible for the defective fiscal management.

Keywords: Local governance; fiscal management; revenue generation; tax redistribution; development expenditure (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:bec:imsber:v:9:y:2017:i:2:p:203-224

DOI: 10.22547/BER/9.2.9

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