An Overview of Intergovernmental Fiscal Relations in Nepal

The paper presents an overview of fiscal responsibilities of local governments and fiscal relations with the central government in Nepal. The focus is on the current status of Nepalese expenditure and revenue assignments and patterns, regional disparities in local government spending, local tax administration, transfers, local borrowing, budget accountability, execution as well as budget reform issues. The various topics are illustrated by data presented in the tables at the end of the paper.