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.
The Gatekeepers: Political Participation of Women in Malawi
Happy Mickson Kayuni, Kondwani Farai Chikadza
Non-resource taxation in a resource rich setting: A broader tax base will enhance tax compliance in Tanzania
Corruption, natural resources and development: From resource curse to political ecology
David Aled Williams, Philippe Le Billon (Eds.)
Understanding the Lay of the Land: An Institutional Analysis of Petro-Governance in Tanzania
Specialised anti-corruption courts: A comparative mapping
Sofie Arjon Schütte, Matthew C. Stephenson
How do voters respond to information on self-serving elite behaviour? Evidence from a randomized survey experiment in Tanzania
Ivar Kolstad, Arne Wiig
Illicit Flows and Trade Misinvoicing: Are we looking under the wrong lamppost?
Lack of consultation. Stakeholders’ perspectives on local content requirements in the petroleum sector in Tanzania
Espen Villanger (CMI), Abel Kinyondo (Repoa), Ingvild Hestad (CMI)
Local content requirements in the petroleum sector in Tanzania: A thorny road from inception to implementation?
Abel Kinyondo, Espen Villanger