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Local government finances and financial management in Tanzania

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Author Info

  • Odd-Helge Fjeldstad
  • Florida Henjewele
  • Geoffrey Mwambe
  • Erasto Ngalewa
  • Knut Nygaard

Abstract

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.

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Bibliographic Info

Paper provided by CMI (Chr. Michelsen Institute), Bergen, Norway in its series CMI Working Papers with number WP 2004: 7.

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Length: 31 pages
Date of creation: 2004
Date of revision:
Handle: RePEc:chm:wpaper:wp2004-7

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Related research

Keywords: Public finance Local government Financial management Tanzania;

References

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Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
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  1. Fjeldstad, O.H., 2001. "Fiscal Decentralisation in Tanzania: For Better of for Worse?," Papers 2001:10, Universitat Zurich - Wirtschaftswissenschaftliches Institut.
  2. Espen Villanger, 2003. "The effects of disasters on income mobility: Bootstrap inference and measurement error simulations," CMI Working Papers WP 2003:6, CMI (Chr. Michelsen Institute), Bergen, Norway.
  3. Espen Villanger, 2003. "Company interests and foreign aid policy: Playing donors out against each other," CMI Working Papers WP 2003:5, CMI (Chr. Michelsen Institute), Bergen, Norway.
  4. Kjetil Bjorvatn & Carsten Eckel, 2003. "Winners and losers from an international investment agreement," CMI Working Papers WP 2003:11, CMI (Chr. Michelsen Institute), Bergen, Norway.
  5. Arne Wiig & Ivar Kolstad, 2003. "Lowering barriers to agricultural exports through technical assistance," CMI Working Papers WP 2003:8, CMI (Chr. Michelsen Institute), Bergen, Norway.
  6. Tina Søreide & Kjetil Bjorvatn, 2003. "Corruption and market reform," CMI Working Papers WP 2003:7, CMI (Chr. Michelsen Institute), Bergen, Norway.
  7. Espen Villanger, 2004. "Company Influence on Foreign Aid Disbursement: Is Conditionality Credible when Donors Have Mixed Motives?," Southern Economic Journal, Southern Economic Association, vol. 71(2), pages 334-351, October.
  8. Ivar Kolstad, 2006. "What constitutes a convention? Implications for the coexistence of conventions," Journal of Evolutionary Economics, Springer, vol. 16(3), pages 321-336, August.
  9. Odd-Helge Fjeldstad, 2003. "What has trust got to do with it? Non-payment of service charges in local authorities in South Africa," CMI Working Papers WP 2003:12, CMI (Chr. Michelsen Institute), Bergen, Norway.
  10. Ivar Kolstad & Espen Villanger, 2004. "Determinants of foreign direct investment in services," CMI Working Papers WP 2004: 2, CMI (Chr. Michelsen Institute), Bergen, Norway.
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Citations

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Cited by:
  1. Odd-Helge Fjeldstad, 2005. "Corruption in Tax Administration: Lessons from Institutional Reforms in Uganda," CMI Working Papers WP 2005: 10, CMI (Chr. Michelsen Institute), Bergen, Norway.
  2. Fjeldstad, Odd-Helge, 2013. "Taxation and development: A review of donor support to strengthen tax systems in developing countries," Working Paper Series UNU-WIDER Research Paper , World Institute for Development Economic Research (UNU-WIDER).
  3. Espen Villanger, 2004. "Powerful donors and foreign policy: The role of multilateral financial institutions," CMI Working Papers WP 2004: 12, CMI (Chr. Michelsen Institute), Bergen, Norway.

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