Developing an Intergovernmental Fiscal Framework
9. A pay-as-you-earn tax (PAYE) is a tax on employees’ income, usually withheld at source. 10. Section 139 of the Constitution requires the provincial government to intervene in cases where a municipality fails to fulfill its obligations. See Woldemariam, Widner, and Bacoon (2012) on the resolution of the Johannesburg financial crisis. 11. Municipalities were still in the process of being amalgamated, so their staffs were not incorporated. 12. Examples include the Municipal Systems Improvement Grant to fund and build capacity on financial management (Layman 2003); the National Treasury guidelines on budgeting planning and measurement of service delivery (South Africa, National Treasury 2000, 2001b); and strategic and annual performance plans (South Africa, National Treasury 2010). 13. According to the Multi-Level Governance Initiative (2013), complaints reached an all-time high in the first eight months of 2012, with more than 225 protests.
References Ajam, Tania. 2014. “The Financial and Fiscal Commission: Two Decades of Institutional Evolution.” Paper prepared for the Financial and Fiscal Commission 20th Anniversary Conference, Cape Town, August. Ajam, Tania, and D. J. Fourie. 2014. “The Role of the Provincial Treasury in Driving Budget Reform in South Africa’s Decentralized Fiscal System.” Administratio Publica 22 (3): 43–61. ANC (African National Congress). 1993. Regional Policy Document. Pretoria. Andrews, Matt. 2013. The Limits of Institutional Reform in Development: Changing Rules for Realistic Solutions. New York: Cambridge University Press. Brown, Kenneth, Tebogo Motsoane, and Lili Liu. 2013. “South Africa: Leveraging Private Financing for Infrastructure.” In Until Debt Do Us Part: Subnational Debt, Insolvency, and Markets, edited by Otaviano Canuto and Lili Liu. Washington, DC: World Bank. https://openknowledge.worldbank.org/handle/10986/12597 License: CC BY 3.0 IGO. Department for Provincial Affairs and Constitutional Development. 1998. The White Paper on Local Government. Pretoria: Department for Provincial Affairs and Constitutional Development. Financial and Fiscal Commission. 1996. The Financial and Fiscal Commission’s Recommendations for the Allocation of Financial Resources to the National and Provincial Governments for the 1997/98 Financial Year. Pretoria: Financial and Fiscal Commission. ———. 1998. The Financial and Fiscal Commission’s Recommendations and Comments: The Allocation of Financial Resources to the National, Provincial and Local Governments for the 1998/99 Fiscal Year. Pretoria: Financial and Fiscal Commission. ———. 2000. “Preliminary Recommendations for 2001: A Costed Norms Approach for the Division of Revenue.” Consultation Document, Financial and Fiscal Commission, Pretoria. Fölscher, Alta, and Neil Cole. 2004. “South Africa: Transition to Democracy Offers Opportunity for Whole System Reform.” In Budget Reform Seminar: Country Case Studies. Pretoria: Collaborative Africa Budget Reform Initiative (CABRI). Layman, Timothy. 2003. Intergovernmental Relations and Service Delivery in South Africa: A Ten Year Review. Report commissioned by the Presidency of South Africa. Making It Happen • http://dx.doi.org/10.1596/978-1-4648-0768-8
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