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

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  • Mr. 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.

Suggested Citation

  • Mr. Ian Lienert, 2007. "British Influences on Commonwealth Budget Systems: The Case of the United Republic of Tanzania," IMF Working Papers 2007/078, International Monetary Fund.
    • Handle: RePEc:imf:imfwpa:2007/078
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    References listed on IDEAS

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    Cited by:

    1. Goddard, Andrew & Assad, Mussa & Issa, Siasa & Malagila, John & Mkasiwa, Tausi A., 2016. "The two publics and institutional theory – A study of public sector accounting in Tanzania," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 40(C), pages 8-25.

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