The Local government financing system in Senegal

Guy Gilbert and Emmanuelle Taugourdeau
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Guy Gilbert: CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique, ENS Cachan - École normale supérieure - Cachan

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Abstract: Outlines decentralization in Senegal beginning with independence and later with the transfer of powers to the regions, communes, and rural communities (collectively known as CTs) through legislation that defines the missions and competences of the CTs, their organization, functioning, and oversight. The budget, prepared annually by the CT's elected executive, includes a classification of expenditures and revenues by type; however, there is confusion between the two classification systems and in the investment expenditure column. Most of the responsibilities transferred to the CTs concern education and health and though the law does not always require them to perform these responsibilities, it mandates the budget to include expenditures for them. Local resources include taxes, levies, property income, and user charges and fees; but tax revenues are always late and incomplete, and the identification of the tax base suffers from inaccuracies causing substantial abatements. Many intergovernmental transfers take place, but their total amount is modest compared with other local resources.

Keywords: budget requirement; budgets and budgeting; central government; constitutional basis; decentralization; financial policy; level of government; local government; local governments; mayor; mayors; municipalities; political economy; regional government; revenue structure; subnational; subnational government; tax; tax code; tax exemptions; tax transfers; taxation; taxpayers; town; towns; villages (search for similar items in EconPapers)
Date: 2012-12
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Published in Bernard Dafflon et Thierry Madies. The Political Economy of Decentralization in Sub-Saharan Africa: A New Implementation Model in Burkina Faso, Ghana, Kenya, and Senegal, World Bank, pp.207-264, 2012, African Development Forum, 978-0-8213-9613-1. ⟨10.1596/978-0-8213-9613-1⟩

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Working Paper: The Local government financing system in Senegal (2012)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00821835

DOI: 10.1596/978-0-8213-9613-1

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