QUESTIONNAIRE ON LOCAL GOVERNMENT FINANCE
| Date | 01 October 1956 |
| DOI | http://doi.org/10.1002/j.1099-162X.1956.tb01293.x |
| Published date | 01 October 1956 |
ii
QUESTIONNAIRE
ON LOCAL
GOVERNMENT
FINANCE.
ｾｅ
information is required for all types of local government,
rural
and
urban, African or European,
whether
it is established
under
a specific local
government ordinance or growing up under a
native
authority
ordinance.
If
it is more convenient,
the
answers for each
type
may
be given separately.
Question 1.
Question 2.
Question 3.
Question 4.
Question 5.
Question 6.
Give a very brief general description of
the
local government
structure.
Include Provincial Councils when
they
have any
local government functions, even if only supervisory, or co-
ordinating duties. Distinguish between
statutory
and
non-
statutory,
but
officially sponsored, bodies, e.g., village or
location councils.
What
are
the
systems of relevant central
and
regional taxation,
whether
direct or indirect
and
the
methods of assessment
and
collection ?
What
are
the
systems of direct local
taxation
or
rating?
Is
higher approval necessary before a local
authority
can raise
money
directly?
Methods of assessment
and
collection.
The
purpose of Question 2
and
Question 3 is to discover
what
proportion of
the
taxable capacity of
the
individual is available to
the
local
authority.
Indirect
taxes
on consumption would pro-
bably
not
be relevant
but
an indirect
tax
on production might
be relevant.
For
example, a local
authority
when assessing its
own local
rate
would generally
not
take
into account an indirect
tax
on cigarettes or petrol
but
an
export
tax
on
cotton
would
be a central indirect
tax
highly relevant to a local
authority
in
whose area
the
majority
of people were growers of cotton,
but
irrelevant in an area where there was little or no cotton.
What
grants
are
paid
by
the
central government to local
authorities?
Methods of assessment
and
issue. Include pay-
ments
by government in lieu of rates on Crown property. Is
there
any
distinction in this
matter
between
property
belonging
to
the
territorial
tovernment
and
property
belonging to the
Imperial
Government?
If
a
rebate
of central
tax
is allocated
to local authorities, is this regarded as a
grant?
What
is
the
proportion of
grants
to
the
total
expenditure
incurred by local
authorities?
What
are
the
sources of local
authority
revenue,
other
than
local
direct
taxes
or rates (see Question 3)
and
grants
in aid (see
Question 4) ?
What
is
the
policy regarding disposal of
entertainment
taxes,
traders'
licence fees, land rents, mineral
and
timber royalties,
fees
and
fines from courts, etc. ?
Are licence
and
other
fees limited to
the
cost of control or are
they
also used for raising
revenue?
What
is
the
method
of accounting for
trading
and
commercial
ventures financed by local authorities including apportionment
of profit or loss
accruing?
Are profits liable to central
taxation?
What
services are expected to be economically self
supporting?
What
are
the
methods of making money available to local
authorities, including
loans?
Are these central pool funds?
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