Local Authorities are closest to people in terms of service provision. The Local
Authority Act of Namibia assigns expenditure responsibilities as well as fiscal
instruments to raise revenue to fund these expenditure responsibilities.
The research looked at how this assigned fiscal instruments were performing viaa-vis
the expenditure responsibilities. It also assessed their suitability and
efficiencies for the purpose they are intended for. Lastly the research explored
alternative revenue instruments that could be assigned to local authorities to
increase their revenue base. This is all done within the framework of the theory of
Fiscal Federalism.
For the purpose of the assessment, four local authorities: Windhoek, Walvisbay,
Ongwediva and Ondangwa were chosen as a sample and examined from a revenue
perspective. Asymmetries and inefficiencies were observed on the use of the
assigned instruments.
The research paper concludes with recommendations for the local authority system
in Namibia to be re-examined thoroughly in order to identify shortcomings and
correct them.