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Local government finances and financial management in Tanzania

Author

Listed:
  • 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.

Suggested Citation

  • Odd-Helge Fjeldstad & Florida Henjewele & Geoffrey Mwambe & Erasto Ngalewa & Knut Nygaard, 2004. "Local government finances and financial management in Tanzania," CMI Working Papers WP 2004: 7, CMI (Chr. Michelsen Institute), Bergen, Norway.
    • Handle: RePEc:chm:wpaper:wp2004-7
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    File URL: https://www.cmi.no/publications/file/1857-local-government-finances-and-financial-management.pdf
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    Cited by:

    1. Takaaki Masaki, 2016. "The impact of intergovernmental transfers on local revenue generation in Africa: Evidence from Tanzania," WIDER Working Paper Series 113, World Institute for Development Economic Research (UNU-WIDER).
    2. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).

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