Nepal

The Constitution of 2015 provides local governments ample space within which to safeguard their political, fiscal, and administrative autonomy. It fully recognises them as an integral part of federalism in Nepal. Their powers and functions are broadly outlined in the Constitution, which embraces the principles of federalism, inclusiveness, and republicanism and envisages non-hierarchical relationships among the three levels of government. The main responsibility of the local level is to deliver essential basic services to the people. The Local Government Operation Act, 2017 provides detailed descriptions of the power and functions of local governments in this regard. Local governments meet their expenditure needs mainly through tax revenues, fiscal transfers, borrowings, and royalties on natural resources. Citizens have great faith and trust in the local level. Nepali citizens have more confidence in the local government than the federal and provincial governments.