DECENTRALIZATION IN UGANDA: DECONSTRUCTION OF THE INTERGOVERNMENTAL FISCAL RELATION MODEL

Most countries that have adopted fiscal decentralization to improve governance and public sector performance have found that improving service delivery is the most appealing goal. However, the focus on quick service delivery results has led to a tendency to overshadow the design of operational and institutional frameworks that deliver the goals. As a result, most countries' fiscal decentralization policies have been in place for a long period yet have yielded only marginal effects. This article discusses a study that looked at how inter-governmental fiscal ties, as a design feature of fiscal decentralization, influenced the implementation and effects of fiscal reforms in Uganda. This article deconstructs Uganda's intergovernmental fiscal relations model by bringing together some of the key elements of intergovernmental fiscal relations that are critical to the design and implementation of fiscal decentralization projects in Uganda. The discussion in this article explains the theory that underpins intergovernmental relations and the difficulties of relational concerns in Uganda's conceptualization and implementation of fiscal decentralization. It also defines the various concepts of intergovernmental fiscal relations and considers the consistency of the key characteristics of fiscal decentralization theory and practice. The article concludes with a reflection on the design and operational features essential to enable intergovernmental fiscal relations that positively influence service delivery.