The paper deals with intergovernmental fiscal transfer in comparative analysis of Germany, Nigeria and Ethiopia federation. The first chapter concerns about the concept of intergovernmental fiscal transfer and the objective of having intergovernmental fiscal transfer. In chapter two the types of fiscal imbalances are discussed from the view of three federal countries arrangements. Types of intergovernmental fiscal transfer and institutions are examined in chapter three. In addition to that procedure for establishing and modifying intergovernmental transfers as well as the design of intergovernmental transfers are included in this chapter.
Chapter four is particularly concerned in reviewing the legal frame work and experience of three federal countries (Germany, Ethiopia, and Nigeria) on intergovernmental fiscal transfers. The chapter discusses in brief the intergovernmental fiscal transfers legal frame work and practice as well as challenges of each of the three federal countries and dispute resolution mechanism. Lastly the paper ends with a conclusion and the comparative lessons that Ethiopia could draw from the foreign experiences.
Federalism is alleged to serve various purposes that could not be effectively handled by other forms of state formation structures. It is a gain saying that the federal arrangement is chosen for driving a benefit from a strong union without compromising regional autonomy. In federal arrangements that are primarily concerned in devolving powers mainly from the central to the sub national governments. This may also involve assigning expenditure and revenue responsibilities between the federal and regional governments and the need to rectify the fiscal gaps arising there from. This is the subject matter of fiscal federalism. Fiscal federalism is in general dividing the fiscal aspects of the functions of government (expenditure and revenue assignments) and the subsequent need for intergovernmental fiscal transfer between the tiers of government. It is principally concerned in allocating expenditure responsibilities, the revenue raising power, and rectifying the fiscal imbalances between the central and sub national governments through intergovernmental fiscal transfers.
Inhalt
Introduction
CHAPTER ONE
1. General overview of intergovernmental fiscal Transfer
1.1 Definition of intergovernmental fiscal transfer
1.2 Rationales and purpose for intergovernmental Fiscal Transfers
1.3 Objectives of intergovernmental fiscal transfers
CHAPTER TWO
2. Concept of Fiscal imbalance
2.1 Vertical fiscal imbalance
2.2 Horizontal fiscal imbalance
CHAPTER THREE
3. Intergovernmental fiscal transfer Types and Institutions
3.1 Types of Intergovernmental fiscal transfer
3.2 The Design of Intergovernmental Transfers: Types and Mechanisms
3.3 Procedures for Establishing and Modifying Intergovernmental Transfers
3.4 Institutions for Intergovernmental Fiscal Transfers
CHAPTER FOUR
4.1 Legal framework and practice of intergovernmental fiscal transfers
4.2 Dispute Resolution and Adjudication
4.2 Challenges of fiscal transfer
Conclusion and lesson learned
References
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