Uganda has embarked on a massive decentralization scheme, isn that as good as federalism?
Decentralization that is being implemented in Uganda is basically delegation from the centre to the local governments. It has been more marked in the spending rather than in the tax fields, thus creating a situation of perpetual fiscal imbalance, which in turn has resorted to diverse conditional grants from the centre. Delegation which is taking place in Uganda has created a lesser degree of financial autonomy, forcing districts to be accountable to the centre and not to local taxpayers or residents. Districts are really acting as agents of the central government, executing certain functions on its behalf. Under formal federalism, the implementation and authority to decide what is done is in the hands of state/local governments. Leaders are accountable to local taxpayers and residents. Federalism involves collective decision making, which is not the case under decentralization {delegation}. Federalism grants states/local governments some financial autonomy which decentralization never
