An Analysis of Local Taxation as an Expression of the Financial Autonomy of Local Authorities in the Spirit of the Constitution in Cameroon

Local authorities in Cameroon have an enormous task of acting as engines of development by taking a lead on all actions classified as local interest. The decentralisation process comes along with a transfer of competences from the State to local authorities and in executing these, the constitution has provided that they be freely administered and enjoy financial autonomy. In all this, the question raised is that in the light of the constitution, do local authorities actually enjoy real financial autonomy in Cameroon? Irrespective of the provisions of the constitution of Cameroon, unequivocally specifying the free administration local authorities and which embodies financial autonomy, local authorities have so far experienced a very relative financial autonomy. This situation is explained by the fact that local authorities enjoy a very limited decision-making power with strict control mechanisms exerted upon them as well as the fact that they do not have sufficient resources nor do they have a proper say on the allocation of said resources to expenditures. Considering the role financial autonomy has to play in promoting good governance and the supply of essential public goods, harnessing it becomes very important.