FUNCTIONAL FISCAL AUTONOMY OF MUNICIPALITIES: A CONCEPTUAL MODEL FOR REVENUE MOBILISATION, ADMINISTRATIVE EFFICIENCY AND FINANCIAL INCENTIVES

Municipal fiscal autonomy is conventionally assessed through the legal powers assigned over local taxes and fees and through the share of local revenue in gross domestic product or in consolidated public finance, and composite indices of local self-rule follow a comparable logic. These instruments provide valuable comparative information, but they measure the position that legislation confers and…