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South African fiscal relations

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  • Ismail Adams

Abstract

The democratic political system emerging in the new South Africa is not a sufficient condition to secure a stable society. The structure and composition of intergovernmental fiscal relations will become a very important dimension of public sector reform for the future South Africa. Historically, the South African government has been highly centralized. 1994 will record the beginning of the devolution and sharing of important responsibilities to subnational governments and the planning and implementation of new decentralized arrangements. Whether the new dispensation will adhere to the general economic principles of fiscal decentralization will in the first instance depend on the principles enshrined in the new constitution. The aim of this paper is to differentiate several key drivers which reflect upon the ability of the Government of National Unity to break away from the deeply ingrained institutions of apartheid. The paper starts with some constitutional issues relative to intergovernmental fiscal relations and economic performance. Second, I provide an overview of the theory of intergovernmental fiscal relations and examine the implications for the design of an intergovernmental financial system. Third, the current structure of intergovernmental fiscal relations in South Africa is sketched. Fourth, I review the current output of the constitutionally established Fiscal and Finance Commission which serves as an advisory body to parliament to ensure greater transparency, efficiency, consistency, and predictability of fiscal policy. Finally, the paper concludes with some challenges ahead. Copyright International Atlantic Economic Society 1997

Suggested Citation

  • Ismail Adams, 1997. "South African fiscal relations," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 3(1), pages 54-70, February.
    • Handle: RePEc:kap:iaecre:v:3:y:1997:i:1:p:54-70:10.1007/bf02295001
    DOI: 10.1007/BF02295001
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    1. Brueckner, Jan K., 1982. "A test for allocative efficiency in the local public sector," Journal of Public Economics, Elsevier, vol. 19(3), pages 311-331, December.
    2. Richard Abel Musgrave, 1939. "The Voluntary Exchange Theory of Public Economy," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 53(2), pages 213-237.
    3. Bird, Richard M., 1993. "Threading the Fiscal Labyrinth: Some Issues in Fiscal Decentralization," National Tax Journal, National Tax Association, vol. 46(2), pages 207-27, June.
    4. Charles M. Tiebout, 1956. "A Pure Theory of Local Expenditures," Journal of Political Economy, University of Chicago Press, vol. 64(5), pages 416-416.
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