Local Self – Government in India. Finances, Functions and Functionaries

      Аннотация: The present edited book is an attempt to describe different development aspects of Local Self-Government in India. The book covers a broad scenario of Local Self-Government finances in the country, financial resources of Local Self-Government and devolution of resources at various levels, the tax administration and its problems and revenue prospects and financial administration involving budgeting, accounting and auditing of Local Self-Government and suggests measures for their improvement. The book also attempts to examine the existing status of Local Self-Government finances in West Bengal, India with reference to their composition and trends and to assess the revenue mobilization efforts of the Local Self-Government on both tax and non-tax spheres. It then tries to suggest measures to improve the financial administration of Local Self-Government. Further, it focuses on some newer sources of revenue, which could possibly be utilized by the Local Self-Government with political will. It is hoped that this study will be found useful by policy makers, experts, scholars and academicians in the field and will be a welcome addition to the literature on local government finances.

Ключевые слова: Finances, functions, Panchayati Raj Institutions, Local Self – Government, Functionaries