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
Ivar Kolstad and Arne Wiig (forthcoming) in Applied Economics Letters
Ivar Kolstad and Arne Wiig (2015) Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2015:9) 12 p.
Odd-Helge Fjeldstad, Prosper Ngowi, Lise Rakner (2015) Bergen: Chr. Michelsen Institute (CMI Brief vol. 14 no. 5) 4 p.
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
Jesper Stenberg Johnsøn (2015) in Barry A.K. Rider: Research Handbook On International Financial Crime. Cheltenham: Edward Elgar
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)
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 taxation, fiscal corruption and capital flight.
When the terrain does not fit the map: Local government taxation in Africa
Odd-Helge Fjeldstad (2015)
Tax reform and state building in a globalized world
Odd-Helge Fjeldstad and Mick Moore (2015)
Shaping the tax agenda: Public engagement, lobbying and tax reform in Tanzania
Odd-Helge Fjeldstad, Prosper Ngowi, Lise Rakner (2015)
The Added Value of Value Added Tax: People are more willing to pay tax
Odd-Helge Fjeldstad,Thor Olav Iversen (2015)