Odd-Helge Fjeldstad

Senior Researcher, Coordinator: Tax and Public Finance

In 2008, on a piloting basis, a new system for property tax collection was introduced in some municipalities in Dar es Salaam. While the municipalities previously administered and collected the property taxes, which is the case in most other East African countries, the central government tax administration, the Tanzania Revenue Authority (TRA) was assigned the task of collecting property taxes on behalf of the municipalities. The objective of this study is to assess the experiences with this collection system, in order to inform subsequent reform efforts by policymakers and to contribute to the knowledge base on the political economy of property tax reform.

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