Fiscal Decentralization in Sri Lanka: Empowering the Local

通过三年的调研，我们发现斯里兰卡目前的地方政府缺乏明确的职能分工。我们还发现，在日本，自20世纪50年代开始实施的地方分配税计划（LATP）等将财政分配分散到地方政府，促进了地方的治理和发展。经验证据表明，80%以上的发展中国家目前正在通过权力下放赋予地方政府权力。

Based on our three year research, we found that the current local governments in Sri Lanka lack clarity and division of functions. This has resulted in confusion, inefficiency and conflicts among regional political leaders and government officials.We also found that in Japan, decentralisation of fiscal allocation to local governments through local Allocation Tax Programme(LATP) implemented since the 1950s and other measures have contributed to governance and development at local level. Empirical evidence suggest that empowering the local government through decentralization is currently been implemented in over 80 per cent of developing countries.