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Theme:
Tax and Public Finance Management

Keywords:
Local government, Financial management, Taxation, Fiscal autonomy

Countries and regions:
Tanzania

Local government finances and financial management in Tanzania. Empirical evidence of trends 2000-2007

Odd-Helge Fjeldstad, Lucas Katera, Jamal Msami and Erasto Ngalewa (2010)

Dar es Salaam: REPOA (Special paper no. 10/2) 48 p.

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>> www.repoa.or.tz

The paper examines local government capacity with respect to financial management and revenue enhancement, and analyses trends in financial accountability and efficiency for the period 2000–2006/07. The study covers six councils in Tanzania: Bagamoyo District Council, Ilala Municipal Council, Iringa DC, Kilosa DC, Moshi DC, and Mwanza City Council. Data were collected using a combination of quantitative and qualitative methods, including two rounds of a survey of citizens’ perceptions in the case councils in 2003 and 2006. The following themes are covered: (a) the degree of fiscal autonomy; (b) methods of revenue collection; (c) financial management, including budgeting, accounting and auditing; (d) transparency in fiscal and financial affairs; and (e) tax compliance and fiscal corruption. Based on the evidence collected, the study concludes that the process of decentralisation by devolution under the Local Government Reform Programme has contributed to improving local government capacity for financial management. However, the reforms have reduced the fiscal autonomy of local government authorities. The central government currently contributes to the bulk of local government revenues through transfers and still largely determines local budget priorities.

Project/programme:

Taxation, Institutions and Participation (TIP): The dynamics of capital flows from Africa
Start: Feb. 2014 (Current)
Keywords: Capital flight, tax havens, taxation, institutions, lobbying, citizen participation
Geography: Angola, Tanzania, Zambia

Local government reform in Tanzania (Phase 2)
Start: Sep. 2005 (Completed)
Keywords: Local government Fiscal decentralisation Public financial management Governance
Geography: Tanzania

Publications with same geographic focus:

Publications within same theme:

Journal Article (Peer-Reviewed)

Tax and development: Donor support to strengthen tax systems in developing countries

Odd-Helge Fjeldstad (2014) in Public Administration and Development

Book Chapter

Capital flight from Africa - with a little help from the banks

Odd-Helge Fjeldstad and Kari K. Heggstad (2014) Chapter 3 (pp. 49-92) in Alves da Rocha : Fuga de Capitais e a Política de Desenvolvimento a Favor do Mais Pobres em Angola [Capital Flight and Pro-Poor Development Policy in Angola] . Luanda: CEIC/NCA

Publications with similar keywords:

Journal Article (Peer-Reviewed)

Dilemmas of fiscal decentralisation: A study of local government taxation in Tanzania

Odd-Helge Fjeldstad and Jospeh Semboja (2000) in Forum for Development Studies vol. 27 no. 1 pp. 7-41

Author:

Odd-Helge Fjeldstad

Economist focusing on public sector reforms related to taxation, revenue administration, fiscal corruption and capital flight.

By the same author:

To pay or not to pay? Citizens’ attitudes towards taxation in Kenya, Tanzania, Uganda and South Africa
Merima Ali, Odd-Helge Fjeldstad and Ingrid Hoem Sjursen (forthcoming)

Capital flight from Africa - with a little help from the banks
Odd-Helge Fjeldstad and Kari K. Heggstad (2014)

Local government taxation in Sub-Saharan Africa: A review and an agenda for research
Odd-Helge Fjeldstad, Gérard Chambas, Jean-Francois Brun (2014)

Reforming the personal income tax system in Angola: An alternative proposal
Odd-Helge Fjeldstad, Søren Kirk Jensen and Francisco Miguel Paulo (2014)

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