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Tajikistan Project Assessment Figure 1 Administrative and territorial structure of the Republic of Tajikistan Republic of Tajikistan GORNO- BADAKHSHAN Autonomous Region 7 districts and 1 city KHATLON Region 24 districts 3 direct rule districts 1 town of region rule SUGHD Region 14 districts 7 cities of region rule 13 direct rule districts 3 direct rule cities 43 jamaots 130 jamoats 6 settlements 20 urban type settlements 113 jamoats 91 jamaots 3 settlements the village-level local administration is represented by a directly elected village jamoat. The way that local government functions is defined by the Constitution, the Law on Local Public Administration, and the Law on Local Self-Government in Villages and Towns. Local governments’ functions are categorized as their own (exclusive), delegated, joint, and those functions based on voluntary initiatives. Local governments have their own responsibilities and can propose initiatives, make decisions, and implement activities autonomously. Any issues not previously delegated to other authorities and involving local interests are referred to the local government. In addition, the Constitution grants local governments some authority to develop and implement their own budgets in coordination with national institutions, and to establish local fees, taxes, and duties. The Law on Local Public Administration allocates income tax to local budgets, to be utilized for the social needs of the territory in keeping with the Law on Social Insurance. The Constitution states that a jamoat is an institution of selfgovernment in towns and villages. The framework for their authority is set forth in the Law on Local Self-government in Towns and Villages 19 . Jamoats are formed on a territorial basis and possess legal status and an official seal. Town or village self-government revenue sources include budget allocations from city or regional councils, voluntary donations from citizens, and working collectives. The Law on Self-Activity and the Law on Public Association (kishlak – village organizations 20 ) regulate the workings of local self-government institutions 21 . Financing local government in Tajikistan Distribution of responsibilities between the central and local governments, and the procedure of planning and operating local budgets, are defined by the Constitution, the laws on Self-Government Bodies in Settlements and Villages, on State Finance, and annual Public Budget laws. Article 5 of the law on State Finance of the Republic of Tajikistan deals with local budgets: a) the budget of the Gorno-Badakhshan Autonomous Region and its cities and districts, b) the budgets of regions, cities and districts of regional rule, c) the budget of Dushanbe and its districts, d) the budgets of directly ruled cities and districts, and e) the budget of jamoats. However, financial autonomy in Tajikistan can be considered only at the level of regions, cities and districts. Therefore, jamoats do not have financial autonomy and their basic expenses are financed from city and district budgets 22 . 18 The Assembly has a right to carry out a vote of no-confidence in the head and other officials of local administration. 19 In this law, local self-governance is described as “the system of organizing public activities to address issues of local importance autonomously and at their own discretion, directly or indirectly, in accordance with the legislation of Republic of Tajikistan. Local self-governments resolve issues within their competence directly or through their representatives.” 20 The Constitutional Law “On Elections to Local Councils (Madjlis) of People’s Deputies” was proposed and adopted in December 1999 (effective as of 2000). It reflects the new political realities and enables participation of political parties and community organizations in the election process. In addition, this law stipulated that the establishment of no less than 70 single-seat electoral constituencies for the elections of Gorno-Badakhshan Autonomous region, regional and Dushanbe city councils, and no less than 40 single-seat electoral constituencies for elections of district and city councils. 21 Currently active are makhallia (community) committees, microraion councils, housing block committees or other kishlak (villages). 22 According to the amendment made in the law in 2009, jamoats can have their own budgets with effect from 2011. But the mechanism for implementation of this amendment has not yet been developed. 13
Local Governance and Decentralization The Tax Code (2004) specifies the local tax revenues: property tax, transport tax, state duties, and retail taxes. However, all other taxes are national and are shared between central and local budgets 23 . This is done in accordance with the Public Budget law for the following year. Non-tax revenues and duties include the proceeds from privatization, the sale of shares, patent fees, dividends on government shares, interest on state capital investments, administrative fees, fines, and penalties. Local budgets also receive revenue in the form of targeted funds, bank loans, and transfers for mutual settlement or the reduction of budget deficits. The budgeting process is centralized, with the Ministry of Finance playing a key role. It determines, on the basis of norms and estimations and required subsidies, the revenues and expenditures of local budgets. The gap between expenses and generated revenues has to be covered by the annual review of national tax distribution between central and local budgets, as well as by subsidies. 23 Taxes are shared in accordance with the Public Budget law for the following year. 14
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