This study reviews literature on fiscal decentralisation and links it to local development concept in Ghana. However, particular reference was placed on Ghana as a country and how her decentralisation and fiscal decentralisation concept is practiced.

The study made use of secondary data / materials from different writers in the field of decentralisation, fiscal decentralisation and development. Also included is literature from local and local level development literature. Theories such as decentralisation, intergovernmental fiscal allocation (fiscal decentralisation) have been explained in this study. Literature has been reviewed on the concept of decentralisation, concept of local level development and the intergovernmental fiscal allocation, which spell out the main arguments advanced towards revenue collection from local level and its expenditure. Conceptual / theoretical framework has been developed to explain the relationship between the various concepts.