THE ORIGIN & DEVOLUTION of LOCAL REVENUE AUTHORITY

摘要

As the population grows and new technology develops, the economy evolves, new needs and priorities rise, and old ones fade. The varied circumstances that arise from these factors, over time and among different localities, are an essential reason that control of municipal affairs and finance has always been a paramount concern of local governments. To respond efficiently and effectively to the needs of their customers, cities need the flexibility to change their services; they need control of their finances so revenues will cover costs and so they may reallocate resources to meet changing priorities.