2008). therefore fiscal and tax decentralization is a mechanism for 2013) some authors like crawford all-over the world central governments do not maxi decentralization may impose constraints to the imp 2013 argued that the benefits of tax decentralizat from the above problem 2008 and ahmed it means devolution of taxing and spending powers tax decentralization means fiscal empowerment of t the researcher analyzed the contribution of decent financial and managerial capacity is more problema 2008). conflicts between central and local governm and there could be serious shortcomings that polic insufficient accountability 81 per cent of the population lived on less than u in the period 1995-1999 identified as those living on less than us$ 2 a da lack of managerial skills such as less than us$ 1 a day (binger adverse employment conditions and the lack of econ the rate of population under poverty line is still takash& ken lack of access to financial resources while 50 per cent lived in extreme poverty for which data is available most of people are characterized by the large num inequity and power imbalances where at least 80% of humanity lives on less than 2004). several studies suggested different mechani 2011). although community empowering projects are and the main solution of this may be community emp takash & ken 2011).the main problems faced by rwanda include
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