The Conceptual Framework for Fiscal Decentralization
"Decentralization in its broad sense refers to the division of political, economic and administrative power/responsibility between the centre and subnational levels of government. The degree of responsibility that is transferred by the center may vary from simply adjusting workloads among different units of government to diverting all government responsibilities for performing a set of what were previously considered to be central government functions. Decentralization of one form or another, i.e., deconcentration, delegation, devolution, is called forth as a means for solving political and/or economic problems. As such, its extraordinary scope is revealed by the many objectives it supposedly serves."