Download this publication

How to cite this publication:

Odd-Helge Fjeldstad with Florida Henjewele, Geoffrey Mwambe, Erasto Ngalewa and Knut Nygaard (2004). Local government finances and financial management in Tanzania. Bergen: Chr. Michelsen Institute (CMI Working Paper WP 2004: 7)

This report provides baseline data on local government finance 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 represent a reference point for the situation in the six councils with respect to various dimensions of local government finance and financial management in this period. The following themes are covered by the study: (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. In essence, a small, common database has been developed for all the case councils.

Odd-Helge Fjeldstad

Research Professor, Coordinator: Tax and Public Finance