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Theme:
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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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:

Journal Article (Peer-Reviewed)

Education and electoral participation: Reported versus actual voting behaviour

Ivar Kolstad and Arne Wiig (2015) in Applied Economics Letters

Book Chapter

The Norway-East Africa Trading Company in Zanzibar, 1895-1925. Business communication in colonial times

Anne Katrine Bang (2015) in Bjørn E. Bertelsen and Kirsten A. Kjerland: Navigating Colonial Orders. Berghahn Books pp. 106-126

CMI Working Paper

Education and electoral participation: Reported versus actual voting behaviour

Ivar Kolstad and Arne Wiig (2015) Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2015:9) 12 p.

Publications within same theme:

Report in External Series

Business people’s views of paying taxes in Ethiopia

Wollela Yesegat; Odd-Helge Fjeldstad (2016) Brighton: Institute of Development Studies (ICTD Working Paper no. 43)

CMI Brief

The rise and fall of the mining royalty regime in Zambia

Odd-Helge Fjeldstad, Caleb Fundanga, Lise Rakner (2016) Bergen: Chr. Michelsen Institute (CMI Brief vol. 15 no.2) 4 p.

Book Chapter

When the terrain does not fit the map: Local government taxation in Africa

Odd-Helge Fjeldstad (2015) in Anne Mette Kjær, Lars Engberg Pedersen and Lars Buur: Perspectives on politics, production and public administration in Africa. Essays in honour of Ole Therkildsen. . Copenhagen: Danish Institute for International Studies (DIIS) pp. 147-158

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 taxation, fiscal corruption and capital flight.

By the same author:

Business people’s views of paying taxes in Ethiopia
Wollela Yesegat; Odd-Helge Fjeldstad (2016)

The rise and fall of the mining royalty regime in Zambia
Odd-Helge Fjeldstad, Caleb Fundanga, Lise Rakner (2016)

Tax reform and state building in a globalized world
Odd-Helge Fjeldstad and Mick Moore (2015)

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