Fiscal federalism in South Africa

The constitutional change in South Africa in the 1990s brought about the de centralization of substantial budgetary responsibility to newly rnatrd prov incial governments. This study captures the new assignment of functions and resources to the different Spheres of government in South Africa and provi des an assessment on the basis of a framework derived from fiscal federalis m principles. It concludes that there is a substantial congruence between w hat can be viewed as theoretically desirable and what is outlined in the So uth African Constitution of 1996, but observes significant divergences betw een the Constitution and actual practice.