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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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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:

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

Book Chapter

Corruption - New Strategies

Jesper Stenberg Johnsøn (2015) in Barry A.K. Rider: Research Handbook On International Financial Crime. Cheltenham: Edward Elgar

Book Chapter

Tax reform and state building in a globalized world

Odd-Helge Fjeldstad and Mick Moore (2015) in James Alm and Jorge Martinez-Vazquez: Tax Reform In Developing Countries: The International Library of Critical Writings in Economics series. Cheltenham, UK & Northampton MA, USA: Edward Elgar Publisher vol. II (Chapter 20)

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:

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

The Added Value of Value Added Tax: People are more willing to pay tax
Odd-Helge Fjeldstad,Thor Olav Iversen (2015)

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