International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
  Year: 2023 | Volume: 7 | Issue: 3 | Page No.: 42-59
The role of fiscal federalism in improving resources management to achieve equilibrium development on the shadow of federal local governance in the Sudan (2012-2021). Download PDF
Dr. OMAR ABDULLAH JUMMA ABDULLAH and Dr. HOWYDA ELTAHIR HASSAN TAHA

Abstract:
This study taken up the role of fiscal federalism in improving resource management to achieving balanced development in the shade of federalism regional governance in the Sudan, the significance of the study originate from attempting to analysis and interpret the relations between political federalism and fiscal federalism on the shadow of regional demands escalates with cadence to redistribute national fiscal resources between central and regional vertical and horizontal levels. The main question of this study centric in what is the role of fiscal federalism in improving resources management to achieving balanced in the shadow of federalism regional governance in the Sudan? Beside sub questions includes: what is reallocation standards of resources vertically and horizontally among variably governance levels? What is a reallocation standard of development projects, public services and compensation agricultural tax between central and regional governments? This study supervene the analytical descriptive method, beside cause study and comparative, in attempting to answering the questions and to probation the hypothesis. The study aiming to describe and analysis the role of fiscal federalism in improving resource management to achieving balanced development in the shade of federalism regional governance in the Sudan, through analyzing the vertical and horizontal standards to reallocation of fiscal resources between central governance and regionals, and between the regional governance, according specific agreed standards. The study depend on scanted hypothesis: there is positive correlation between rigorous commitment by vertical and horizontal reallocation standards of fiscal resources to achieve equilibrium development sectoral and regionally in the Sudan. At the end the study reached to specific conclusions highlighted: adoption agreeing standards upon equity for all for distributing national wealth revenues between governance levels adequately, to ensuring non- gouging with it must to devolve regional governance authorities to all the governance levels through the constitutional mandating not with another. The study reached too many recommendations spotlighted: bridging the gaps of chronic development disparity sectorally and regionally through financed studied programming osculate ordinary people's lives directly.