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Local Finance syllabus

LGM 4755 units · 15 topicsAcademic year 2083/84
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Local Finance

5 units

1. Introduction to Local Finance (8 LHs)

  1. Concepts of local finance
  2. Need and importance of Local Finance in Economic Development

2. Fiscal Decentralization in Nepal (8 LHs)

  1. Approaches of Fiscal Decentralization
  2. Fiscal Decentralization Policy and its dimensions

3. Fiscal Federalism (10 LHs)

  1. Concept of Fiscal Federalism
  2. Division of Fiscal Power and Functions: Allocation, Distribution and Stabilization
  3. Vertical and Horizontal Fiscal Relationship

4. Local Government Revenue and Expenditure in Nepal (12 LHs)

  1. Sources of revenue at local bodies in Nepal: Tax and Non-tax
  2. Grants in Aid and Local Government Borrowing
  3. Pattern of Local Government Expenditure
  4. Local budgeting, accounting and auditing

5. Resource Mobilization at Local Bodies (10 LHs)

  1. DDC, VDC and Municipality
  2. People's Participation in Local Resource Mobilization
  3. Role of Partnership for Local Resource Mobilization
  4. Issues and challenges of local finance in Nepal