This study focuses on the status of local government finance at the subprovincial level. It examines the composition of revenue and expenditure at city, country, and township levels, and provides recommendations.

This study focuses on the status of local government finance at the subprovincial level. Fiscal reforms over the past decade have not kept pace with the rapid changes in demand for government services at lower levels. This examines the composition of revenue and expenditure at city, country, and township levels, and provides recommendations. It is intended for banks, chambers of commerce, development economists, political scientists, policy-makers, international and development research organizations, and graduate students of cultural studies.