Financing of local government with special reference to vertical and horizontal revenue sharing

"Decentralization" is a label that is put on many bottles. '"Decentralization" may mean everything from "deconcentration", where the Central Government exerts its powers through satellites scattered around in the country; via "delegation” where the Central Government keeps control, but temporarily lends its power to subordinate units; to genuine "devolution", where the local governments have Powers to make their own binding decisions which cannot be reversed by any superior authority as long as they are consistent with the law, and where they have financial means of their own that cannot be taken away from them.

Regional Conference on Local Self Governance People's Participation and Development : Preconditions for Peace and Stability, Kampala, Uganda 30 August - 4 September 1993.