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British Influenceon Commonwealth Budget Systems; The Case of the United Republic of Tanzania

  • Ian Lienert
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    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
    Date of creation: 01 Apr 2007
    Date of revision:
    Handle: RePEc:imf:imfwpa:07/78
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    1. Luc E. Leruth & Dominique Bouley & J. Fournel, 2002. "How Do Treasury Systems Operate in Sub-Saharan Francophone Africa?," IMF Working Papers 02/58, International Monetary Fund.
    2. Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," IMF Working Papers 03/2, International Monetary Fund.
    3. Mark Hallerberg & Jürgen von Hagen, 1999. "Electoral Institutions, Cabinet Negotiations, and Budget Deficits in the European Union," NBER Chapters, in: Fiscal Institutions and Fiscal Performance, pages 209-232 National Bureau of Economic Research, Inc.
    4. Hallerberg, Mark & Strauch, Rolf & von Hagen, Jürgen, 2004. "The design of fiscal rules and forms of governance in European Union countries," Working Paper Series 0419, European Central Bank.
    5. Ashoka Mody & Stefania Fabrizio, 2006. "Can Budget Institutions Counteract Political Indiscipline?," IMF Working Papers 06/123, International Monetary Fund.
    6. Ian Lienert, 2003. "A Comparison Between Two Public Expenditure Management Systems in Africa," OECD Journal on Budgeting, OECD Publishing, vol. 3(3), pages 35-66.
    7. 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.
    8. Yaya Moussa, 2004. "Public Expenditure Management in Francophone Africa; A Cross-Country Analysis," IMF Working Papers 04/42, International Monetary Fund.
    9. Sir John Bourn, 2005. "Public audit in the United Kingdom," Chapters, in: Public Expenditure Control in Europe, chapter 2 Edward Elgar.
    10. Ian Lienert, 2005. "Who Controls the Budget; The Legislature or the Executive?," IMF Working Papers 05/115, International Monetary Fund.
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