| Abstract: | The constitutional change in South Africa in the 1990s broughtabout the decentralization of substantial budgetary responsibilityto newly created provincial governments. This study capturesthe new assignment of functions and resources to the differentspheres of government in South Africa and provides an assessmenton the basis of a framework derived from fiscal federalism principles.It concludes that there is a substantial congruence betweenwhat can be viewed as theoretically desirable and what is outlinedin the South African Constitution of 1996, but observes significantdivergences between the Constitution and actual practice. |
