FISCAL DECENTRALISATION AND LOCAL ECONOMIC DEVELOPMENT IN SOME SELECTED MUNICIPALITIES IN FAKO DIVISION, CAMEROON

Abstract Fiscal decentralization has continued to gain global recognition as a critical governance reform aimed at enhancing efficiency in public sector management, promoting accountability, and fostering local economic development. The problem that motivated the study was the persistence of infrastructural challenges despite decentralization reforms intended to strengthen municipal financial autonomy and grassroots development. The objective of the study is to examine the effect of municipal revenue autonomy on infrastructural development in some municipalities in Fako Division. The study was anchored on Fiscal Federalism Theory and Decentralization Theory by Wallace Oates and Denis Rondinelli respectively. A descriptive, explanatory and case study research design were adopted using a mixed-methods approach. Data was collected through questionnaires and interviews. Out of 200 questionnaires administered, 164 were returned and used for analysis. Quantitative data were analyzed using frequencies, percentages and Chi-square, while qualitative data were analyzed thematically. Findings revealed that strong municipal revenue autonomy has a significant effect on infrastructural development. Based on this finding, the study recommended that municipal councils should strengthen internal revenue generation, improve taxpayer sensitization, ensure timely fund disbursement, promote transparency and accountability to support local economic development. Keywords: Fiscal, Decentralization, Local, Economic, Development, Municipalities, Fako Division, Cameroon