Abstract

The United States (the U.S.) is a federal constitutional republic governed by presidential system based on a pluralist democracy, and has a strong democratic tradition. Its government system is shaped by forms with a three-tiered structure: Federal, states, and local governments. As the lower-level administrative subdivision of the states, local governments which are named as counties, municipalities, townships, school districts, and special districts comprised by a very wide range as the numbers, characteristics and structures. While counties, municipalities and townships are general-purpose local government, school districts, and special districts are special-purpose local governments. This chapter aims to generally address the U.S. local governments' place in administrative system within the relationship among federal and federated states. Accordingly, first, their structures and forms are examined. Second, their budgets in terms of common revenues and spending are discussed. Third and final, all administrative and fiscal reforms of local governments are put forward.

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