RESOURCE MOBILIZATION PATTERN OF UNION PARISHAD : A  STUDY ON KHULNA DISTRICT, SOUTHWEST BANGLADESH

Kaniz Fatima  Mohsin

doi:10.53808/KUS.2018.15.1and2.1806-S

Authors

Kaniz Fatima Mohsin Economics Discipline, Khulna University, Khulna 9208, Bangladesh

DOI:

https://doi.org/10.53808/KUS.2018.15.1and2.1806-S

Keywords:

Union parishad, resource mobilization, local resource

Abstract

Financial autonomy largely depends on the revenue generation capacity which is so limited for the government in the developing world. Limited formal employment source, dominance of a large informal sector makes it harder for the government to generate revenue to mitigate the administrative cost and finance the development works. The scenario is even worse in case of the local government body who are accountable for the development of the locality, the root level administrative body of the government. The study focused on the revenue mobilization pattern of eleven randomly selected Union Parishad (UP) in the southern part of Bangladesh. The study is secondary data based. Annual budgetary periodicals published by the UPs has been used as the data source and FGD with the chairman and members had been arranged. To analyze the resource mobilization pattern, first the revenue sources have been analyzed then the expenses under different heads has been analyzed. Non tax revenue is dominating over tax revenue under internal revenue source whereas all the sampled UPs largely depends on the centre to mitigate their expenditure. The allocation varies considerably among the UPs and the sector preference also prevails in sectoral allocation of different development projects undertaken by the UPs. In order to achieve financial autonomy and an efficient resource mobilization capacity, UPs of the region have to expand and extend the tax base.

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