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British Influence on Commonwealth Budget Systems: The Case of the United Republic of Tanzania

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Author Info
Ian Lienert
Abstract

Several features of Tanzania's budget system find their roots in the arrangements inherited from the United Kingdom. These include a legal framework that emphasizes accountability; a cabinet of ministers with strong budget decision-making powers; a parliament with very limited budget powers; and a similar external audit organization. In both countries, budget execution is decentralized to individual ministries, with accounting officers responsible to a parliamentary accounts committee. These similarities are blended with contrasts, including in Tanzania: a presidential system of government, one dominant political party, a written constitution, and some fragmentation in central budget decision-making within the executive.

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Paper provided by International Monetary Fund in its series IMF Working Papers with number 07/78.

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Length: 37 pages
Date of creation: 05 Apr 2007
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Handle: RePEc:imf:imfwpa:07/78

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Keywords: Budgeting ; Tanzania ; Government accounting ;

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  1. Xavier Debrun & Manmohan S. Kumar, 2007. "The Discipline-Enhancing Role of Fiscal Institutions: Theory and Empirical Evidence," IMF Working Papers 07/171, International Monetary Fund. [Downloadable!]
  2. Stefania Fabrizio & Ashoka Mody, 2006. "Can budget institutions counteract political indiscipline?," Economic Policy, CEPR, CES, MSH, vol. 21(48), pages 689-739, October. [Downloadable!] (restricted)
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  3. Mark Hallerberg & Rolf Strauch & Jürgen von Hagen, 2004. "The design of fiscal rules and forms of governance in European Union countries," Working Paper Series 419, European Central Bank. [Downloadable!]
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  4. Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," IMF Working Papers 03/2, International Monetary Fund. [Downloadable!]
  5. Yaya Moussa, 2004. "Public Expenditure Management in Francophone Africa: A Cross-Country Analysis," IMF Working Papers 04/42, International Monetary Fund.
  6. Mark Hallerberg & Jurgen von Hagen, 1997. "Electoral Institutions, Cabinet Negotiations, and Budget Deficits in the European Union," NBER Working Papers 6341, National Bureau of Economic Research, Inc. [Downloadable!] (restricted)
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  7. Ian Lienert, 2005. "Who Controls the Budget: The Legislature or the Executive?," IMF Working Papers 05/115, International Monetary Fund. [Downloadable!]
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