Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance

The overall objective of phase 2 (2005-2009) of this research programme is to document the processes of change and impacts of the ongoing Local Government Reform in Tanzania, and to provide managers and key stakeholders with operationally relevant data and analyses of lessons learned during implementation. The research aims to promote informed dialogue among stakeholders to ensure that policy making is a consultative process. The vision of the local government reform is to see improvement in service delivery to poor people in Tanzania. Finances and financial management are crucial for the successful implementation of the reform. CMI's inputs to the research programme will focus on the following important issues and changes over time: Financial planning and budgeting in local government authorities, revenue administration and mechanisms of tax enforcement, central government transfers, the councils' own revenue generation, financial accountability, and taxpayers' compliance. There is thus a strong overlap of issues between governance and local finances and financial management. Therefore, relevant governance issues will be considered as part of the research. Moreover, an important element of CMI's engagement in the research programme is to contribute to building capacity for local government research in Tanzania.