Fiscal Horizontal Transfers and Fiscal Autonomy in Local Government: Evidence of Public-Private-Partnership influence in Uganda

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Dr. Paul Onyango-Delewa
Dr. Paul Onyango-Delewa
1 Gulu University, Gulu Uganda, East Africa

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Drawing on the pure theory of local expenditure and fiscal federalism theory, we investigated whether fiscal horizontal transfers are antecedents of fiscal autonomy in local government. Moreover, it was also examined if public-private-partnerships possibly mediate the fiscal horizontal transfers-fiscal autonomy relationship. In order to test the hypothesized model, data were collected from 27 districts, 9 municipalities and 243 sub-counties scattered in the eastern region of Uganda, East Africa. Over the years, the country has been applauded for its relatively efficient fiscal federalism system in the region. Data were then subjected to both regression and structural equation modeling statistical analysis. Results indicated that fiscal horizontal transfers predict changes in fiscal autonomy and public-privatepartnerships have an intervening influence on the fiscal horizontal transfers-fiscal autonomy linkages. Implications to both theory and practice are accordingly discussed and future research path is proposed.

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No external funding was declared for this work.

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The authors declare no conflict of interest.

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No ethics committee approval was required for this article type.

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Not applicable for this article.

Dr. Paul Onyango-Delewa. 2019. \u201cFiscal Horizontal Transfers and Fiscal Autonomy in Local Government: Evidence of Public-Private-Partnership influence in Uganda\u201d. Global Journal of Management and Business Research - C: Finance GJMBR-C Volume 19 (GJMBR Volume 19 Issue C6): .

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Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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October 17, 2019

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Drawing on the pure theory of local expenditure and fiscal federalism theory, we investigated whether fiscal horizontal transfers are antecedents of fiscal autonomy in local government. Moreover, it was also examined if public-private-partnerships possibly mediate the fiscal horizontal transfers-fiscal autonomy relationship. In order to test the hypothesized model, data were collected from 27 districts, 9 municipalities and 243 sub-counties scattered in the eastern region of Uganda, East Africa. Over the years, the country has been applauded for its relatively efficient fiscal federalism system in the region. Data were then subjected to both regression and structural equation modeling statistical analysis. Results indicated that fiscal horizontal transfers predict changes in fiscal autonomy and public-privatepartnerships have an intervening influence on the fiscal horizontal transfers-fiscal autonomy linkages. Implications to both theory and practice are accordingly discussed and future research path is proposed.

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Fiscal Horizontal Transfers and Fiscal Autonomy in Local Government: Evidence of Public-Private-Partnership influence in Uganda

Dr. Paul Onyango-Delewa
Dr. Paul Onyango-Delewa Gulu University, Gulu Uganda, East Africa

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