This report is an overview of local government finances and financial management in six councils in Tanzania: Bagamoyo District Council, Ilala Municipal Council, Iringa DC, Kilosa DC, Moshi DC, and Mwanza City Council. The data cover the period 2000-2003 and provide a reference point for the situation in the six councils with respect to various dimensions of local government finances and financial management in this period. The following themes are covered by the study: (a) the degree of fiscal autonomy; (b) financial management, including budgeting, accounting and auditing; (c) methods of revenue collection; (d) transparency in fiscal and financial affairs; and (e) tax compliance and fiscal corruption. In essence, a small, common database is developed for all the case councils.

Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance