Local government, Financial management, Taxation, Fiscal autonomy
Countries and regions:
Odd-Helge Fjeldstad, Lucas Katera, Jamal Msami and Erasto Ngalewa (2010)
Dar es Salaam: REPOA (Special paper no. 10/2) 48 p.
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.
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
Anne K. Bang (2014) Leiden: Brill (Islam in Africa) 278 p.
Victor Chimhutu, Ida Lindkvist and Siri Lange (2014) in BMC Health Services Research
Lange, S., A. Mwisongo, and O. Mæstad (2014) in Social Science and Medicine
Merima Ali, Odd-Helge Fjeldstad and Ingrid Hoem Sjursen (forthcoming) in World Development, vol. 65
Odd-Helge Fjeldstad (forthcoming) in Public Administration and Development
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
Odd-Helge Fjeldstad, with Florida Henjewele, Geoffrey Mwambe, Erasto Ngalewa and Knut Nygaard (2004) Dar es Salaam: Mkuni Na Nyota Publishers: (REPOA Special Paper no. 16) 40 p.
Odd-Helge Fjeldstad with Florida Henjewele, Geoffrey Mwambe, Erasto Ngalewa and Knut Nygaard (2004) Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2004: 7) 31 p.
Odd-Helge Fjeldstad and Jospeh Semboja (2000) in Forum for Development Studies vol. 27 no. 1 pp. 7-41
Economist focusing on public sector reforms related to taxation, revenue administration, fiscal corruption and capital flight.
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)
Tax and development: Donor support to strengthen tax systems in developing countries
Odd-Helge Fjeldstad (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)