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Local Public Finance in the Philippines: Lessons in Autonomy and Accountability


  • Manasan, Rosario G.


Fifteen years into the implementation of the Local Government Code of 1991, now is an opportune time to assess how this landmark legislation has contributed to (or detracted from) the achievement of local autonomy with accountability. The literature on fiscal decentralization suggests that these two goals are not incompatible. In fact, real autonomy (in the sense of local governments being able to link their spending decisions with their revenue/tax decisions) promotes fiscal responsibility. Consequently, local constituents are more vigilant in enforcing the accountability of local officials because the connection between the amount of local services they receive and the amount of local taxes they pay at the margin is clear to them.

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  • Manasan, Rosario G., 2007. "Local Public Finance in the Philippines: Lessons in Autonomy and Accountability," Philippine Journal of Development PJD 2005 Vol. XXXII No. 2, Philippine Institute for Development Studies.
  • Handle: RePEc:phd:pjdevt:pjd_2005_vol__xxxii_no__2-b

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    References listed on IDEAS

    1. Lamberte, Mario B. & Manasan, Rosario G. & Llanto, Gilberto M. & Laya, Jaime C. & Avila, Antonio, 1996. "Local Government Units` Access to the Private Capital Markets," Discussion Papers DP 1996-06, Philippine Institute for Development Studies.
    2. Kent Eaton, 2001. "Political Obstacles to Decentralization: Evidence from Argentina and the Philippines," Development and Change, International Institute of Social Studies, vol. 32(1), pages 101-127, January.
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