Full Text Available
Note: Clicking the button above will open the full text document at the original institutional repository in a new window.
Fiscal federalism in South Africa
Thesis (MA) -- University of Stellenbosch, 1999.
Saved in:
| Main Author: | |
|---|---|
| Other Authors: | |
| Format: | Thesis |
| Language: | en_ZA |
| Published: |
Stellenbosch : Stellenbosch University
2012
|
| Subjects: | |
| Tags: |
No Tags, Be the first to tag this record!
|
| _version_ | 1867613949617242112 |
|---|---|
| access_status_str | Open Access |
| author | Wehner, Joachim Hans-Georg |
| author2 | Kotze, Hennie |
| author_browse | Kotze, Hennie Wehner, Joachim Hans-Georg |
| author_facet | Kotze, Hennie Wehner, Joachim Hans-Georg |
| author_sort | Wehner, Joachim Hans-Georg |
| collection | Thesis |
| dc_rights_str_mv | Stellenbosch University |
| description | Thesis (MA) -- University of Stellenbosch, 1999. |
| format | Thesis |
| id | oai:scholar.sun.ac.za:10019.1/51273 |
| institution | Stellenbosch University (South Africa) |
| language | en_ZA |
| last_indexed | 2026-06-10T12:44:16.501Z |
| license_str | Other — see source repository |
| provenance_str_mv | Harvested via OAI-PMH from SUNScholar — Stellenbosch University Repository |
| publishDate | 2012 |
| publishDateRange | 2012 |
| publishDateSort | 2012 |
| publisher | Stellenbosch : Stellenbosch University |
| publisherStr | Stellenbosch : Stellenbosch University |
| record_format | dspace |
| source_str | SUNScholar — Stellenbosch University Repository |
| spelling | oai:scholar.sun.ac.za:10019.1/51273 Fiscal federalism in South Africa Wehner, Joachim Hans-Georg Kotze, Hennie Simeon, Richard Stellenbosch University. Faculty of Arts and Social Sciences. Dept. of Political Science. Intergovernmental fiscal relations -- South Africa Finance, Public Federal government -- South Africa Fiscal policy -- South Africa Dissertations -- Political science Thesis (MA) -- University of Stellenbosch, 1999. ENGLISH ABSTRACT: This thesis captures the assignment of functions and resources to the national, provincial and local spheres of government in South Africa, and provides an assessment of the functionality of this assignment. The perspective of fiscal federalism is used as the analytical tool for this assessment. The discussion, in the second chapter, of considerations in the design of fiscal federalism generates the conceptual reference frameworks necessary for the assessment of the South African system. It also outlines the impact of constitutional provisions on fiscal arrangements in a country, an aspect that is further explored in the third chapter. This chapter highlights some of the key choices, relating to fiscal design, that negotiators were faced with during the deliberations on the new South African Constitution. A detailed analysis of fiscal federalism in South Africa follows in the fourth chapter. The fifth chapter concludes that there is substantial congruence between the expenditure assignment recommended by economic theory and that outlined in the South African Constitution of 1996. Revenue assignment, on the other hand, remains centralised although the theoretical framework indicates a number of sources suitable for decentralisation. While the South African Constitution allows for provincial taxation powers, these have yet to be implemented. The analysis indicates that further developments of the system of intergovernmental transfers and grants should be concerned with ensuring revenue adequacy for all spheres, providing incentives for sound financial management, and maximising predictability. The conclusion also argues in favour of activating the constitutional borrowing powers of provinces to enable a greater focus on developmental expenditures. Corruption and a lack of administrative capacity in some subnational authorities, national mandates imposed on provinces without detailed costing and impact analysis, and rising provincial personnel costs all impede the smooth running of decentralised government in South Africa. Nevertheless, economic theory indicates that the constitutional assignment of responsibilities and resources to the different spheres in South Africa should not be adjusted for the sake of greater efficiency. Instead, the challenge remains to implement the system fully and to manage transitional difficulties proactively. Decentralisation includes a learning process, and newly created structures and institutions need to be developed and strengthened before they can deliver the full benefits of decentralisation. AFRIKAANSE OPSOMMING: Hierdie tesis analiseer die toedeling van funksies en hulpbronne aan die nasionale, provinsiale en plaaslike sfere van regering in Suid-Afrika. Die bespreking van die oorwegings in die ontwerp van fiskale federalisme in hoofstuk twee genereer die nodige konseptuele verwysingsraamwerke vir die waardering van die Suid-Afrikaanse sisteem. Hierdie hoofstuk oorweeg ook die impak van grondwetlike bepalings op fiskale reelings, 'n aspek wat verder verken word in die derde hoofstuk. Hierdie hoofstuk bring van die sleutel besluite na vore waardeur die onderhandelaars gekonfrontreer is tydens die beraadslaging oor die nuwe Suid-Afrikaanse grondwet. 'n Gedetaileerde analise van fiskale federalisme in Suid-Afrika volg in die vierde hoofstuk. Die vyfde hoofstuk kom tot die gevolgtrekking dat daar wesentlike kongruensie is tussen die toedeling van funksies soos omskryf in ekonomiese teorie en die Suid-Afrikaanse grondwet van 1996. Die toedeling van inkomste, daarenteen, is gesentraliseerd selfs al wys die teoretiese raamwerk op heelparty inkomstebronne wat gepas is vir desentralisasie. Terwyl die Suid-Afrikaanse grondwet voorsiening maak vir provinsiale belastingsmagte, moet daar nog hiervoor voorsiening gemaak word deur wetgewing. Die analise dui aan dat verdere ontwikkeling van die sis teem van tussen regeringsoordragte en -toewysings voorsiening moet maak vir inkomstetoereikendheid vir alle sfere, aansporings moet voorsien vir betroubare finansiele bestuur, en voorspelbaarheid moet maksimaliseer. Die slotsom argumenteer ook ten gunste van die aktivering van grondwetlike leenmagte van provinsies ten einde 'n groter fokus op ontwikkelings-uitgawes moontlik te maak. Korrupsie en die af- wesigheid van administratiewe kapasiteit in sekere subnasionale owerhede, nasionale verpligtings wat aan provinsies opgedring word sonder gedetaileerde kosteberekening en uitwerkingsanalise, en die groei in provinsiale personneeluitgawes belemmer almal die gladde funksionering van gedesentraliseerde regering in Suid-Afrika. Desnieteenstaande dui ekonomiese teorie aan dat die konstitusionele toedeling van verantwoordelikhede en hulpbronne aan die verskillende sfere in Suid-Afrika nie verander behoort te word ten gunste van groter effektiwiteit nie. Die uitdaging is eerder om die sisteem ten volle te implimenteer en om oorgangprobleme proaktief te bestuur. Desentralisasie sluit 'n leerproses in en nuut-geskepde strukture en instellings moet ontwikkel en vesterk word sodat hulle die volle voordele van desentralisasie kan lewer. Masters 2012-08-27T11:34:25Z 2012-08-27T11:34:25Z 1999-12 Thesis http://hdl.handle.net/10019.1/51273 en_ZA Stellenbosch University 125 pages application/pdf Stellenbosch : Stellenbosch University |
| spellingShingle | Intergovernmental fiscal relations -- South Africa Finance, Public Federal government -- South Africa Fiscal policy -- South Africa Dissertations -- Political science Wehner, Joachim Hans-Georg Fiscal federalism in South Africa |
| title | Fiscal federalism in South Africa |
| title_full | Fiscal federalism in South Africa |
| title_fullStr | Fiscal federalism in South Africa |
| title_full_unstemmed | Fiscal federalism in South Africa |
| title_short | Fiscal federalism in South Africa |
| title_sort | fiscal federalism in south africa |
| topic | Intergovernmental fiscal relations -- South Africa Finance, Public Federal government -- South Africa Fiscal policy -- South Africa Dissertations -- Political science |
| url | http://hdl.handle.net/10019.1/51273 |
| work_keys_str_mv | AT wehnerjoachimhansgeorg fiscalfederalisminsouthafrica |