Diagnosis of Fiscal Decentralization in Angola
This document presents a summary of the social and economic features of the country, as contained in section two. In the five subsequent sections, it provides an evaluation of the pillars in the inter-governmental fiscal relations. Then, in section three, it presents the political and institutional context of fiscal decentralization in Angola, as it highlights the structure of the government structure and the pertinent legislation.
The allocation of responsibilities and revenue between the central government and the local governments, as well as a review of the fiscal indicators are described in sections four and five, respectively. In section six, the report refers to the existence of a formal system of inter-government transfer in Angola and describes the mechanism for the transfer of resources from the central government to the provincial governments. Section seven seeks to present and discuss the principles and the budget cycle in Angola. Lastly, section eight presents some challenges to fiscal decentralization in Angola.