Analysis of Internally Generated Revenues in Selected Local Councils

The book is designed as an analysis in to internally generated revenues in selected local authorities and also to assist local government practitioners who are seeking to ways and means in reforming the revenue generating capacity of their LAs. The book assesses revenue collection efficiency and budget performance of LAs within the available revenue streams. It is hoped that the book will sharpen tools for the policy experts and implementers to design and administer key local financing reforms especially for internally generated revenues. The author examines the capacity of three subnational units namely: Chipata City, Chipangali & Kasenengwa Town Councils capacity to raise own source revenue and the factors contributing to that, as well as the impacts of any limits on their fiscal autonomy. The assumption does not claim to provide all solutions to the gaps in the internally generated revenue capacity of councils but its modest approach is to summarize the ranges of observations for possible remedy measures. It is also designed to act as an eye opener to all councils to adopt best strategies on revenue generation and mobilization as not one size fits approach all can work.