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Fiscal Decentralization in the Philippines after the 1991 Code: Intergovernmental Fiscal Relationships and the Roles of Fiscal Transfers

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Fiscal Decentralization and Development

Part of the book series: IDE-JETRO Series ((IDE))

Abstract

The current fiscal decentralization in the Philippines is based on the Local Government Code, Republic Act 7160, enacted in 1991. Philippine decentralization represents the vanguard of decentralization in developing countries in East Asia (White and Smoke 2005; Balisacan and Hill 2006). The decentralization transferred various responsibilities and authorities held by the central government to local governments. This study focuses on the changes in the intergovernmental fiscal relationship between central and local governments in the Philippines after the decentralization based on the 1991 Local Government Code (the 1991 Code).

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Authors
  1. Hiroko Uchimura
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  2. Yurika Suzuki
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Editor information

Editors and Affiliations

  1. Institute of Developing Countries, IDE-JETRO, Japan

    Hiroko Uchimura (Associate Senior Research Fellow) (Associate Senior Research Fellow)

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© 2012 Institute of Developing Economies (IDE), JETRO

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Uchimura, H., Suzuki, Y. (2012). Fiscal Decentralization in the Philippines after the 1991 Code: Intergovernmental Fiscal Relationships and the Roles of Fiscal Transfers. In: Uchimura, H. (eds) Fiscal Decentralization and Development. IDE-JETRO Series. Palgrave Macmillan, London. https://doi.org/10.1057/9780230389618_3

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