FISCAL SUSTAINABILITY OF THE PALESTINIAN LOCAL GOVERNMENT UNITS (LGUS): CHALLENGES AND OPPORTUNITIES

Palestine has a two-tier government system containing 157 municipalities and 286 village councils (LGUs) that provide local service delivery to a predominantly urbanised population of 443 LGUs. These LGUs are characterized by serious bottleneck due to limited resources, low revenue control and the lack of a proper legal framework, influencing poor service provision and resource management. The 2015 United Nations Sustainable Development Goals (SDGs) reduces poverty and delivers prosperity by 2030. Palestine's resource constraints pose serious challenges for the implementation of the SDGs at the subnational level.