Fiscal decentralisation and public governance in Lebanon

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dc.contributor.author Manassian, Armond
dc.contributor.author Majdalany, George
dc.date.accessioned 2017-11-01T09:24:07Z
dc.date.available 2017-11-01T09:24:07Z
dc.date.copyright 2011 en_US
dc.date.issued 2017-11-01
dc.identifier.issn 1747-6763 en_US
dc.identifier.uri http://hdl.handle.net/10725/6451 en_US
dc.description.abstract The Lebanese tax system has many structural weaknesses and is in need of reform, specifically at the level of municipalities, or sub-governments. At this level there is a lack of clear delineation of responsibilities from the central government, expenditure bottlenecks, and weak fiscal and managerial capabilities. These constitute major impediments to efficiency and growth. The present study aims to investigate the global trend of fiscal decentralisation from central to local governments, as a means of improving the Lebanese tax system through fundamental changes. It is believed that the process of tax reform will help alleviate the problems of public debt and promote the growth and development of the national economy. Documents from the Lebanese Ministry of Finance were translated into English and analysed in conjunction with findings from international and Lebanese studies on municipalities and sub-governments. These methods were used to provide an in-depth study of fiscal decentralisation in Lebanon. en_US
dc.language.iso en en_US
dc.title Fiscal decentralisation and public governance in Lebanon en_US
dc.type Article en_US
dc.description.version Published en_US
dc.author.school SOB en_US
dc.author.idnumber 201305658 en_US
dc.author.department Department of Finance and Accounting (FINA) en_US
dc.description.embargo N/A en_US
dc.relation.journal Journal for International Business and Entrepreneurship Development en_US
dc.journal.volume 5 en_US
dc.journal.issue 3 en_US
dc.article.pages 249-268 en_US
dc.keywords Fiscal decentralisation en_US
dc.keywords Taxation en_US
dc.keywords Expenditure assignment en_US
dc.keywords Revenue assisgnment en_US
dc.keywords Accounting en_US
dc.keywords Lebanon en_US
dc.keywords Public governance en_US
dc.keywords Tax systems en_US
dc.keywords Public debt en_US
dc.keywords Economic development en_US
dc.identifier.doi https://doi.org/10.1504/JIBED.2011.038032 en_US
dc.identifier.ctation Manassian, A., & Majdalany, G. (2011). Fiscal decentralisation and public governance in Lebanon. Journal for International Business and Entrepreneurship Development, 5(3), 249-268. en_US
dc.author.email armond.manassian@lau.edu.lb en_US
dc.identifier.tou http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php en_US
dc.identifier.url http://www.inderscienceonline.com/doi/abs/10.1504/JIBED.2011.038032 en_US
dc.author.affiliation Lebanese American University en_US

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