Policy implementation under stress
Central-local government relations in property tax administration in Tanzania Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation between central and local government agencies in a developing country context. The administration of property taxes […]
Petroleum’s Potential Impact on Future State-Society Relations in Tanzania
Tanzanian citizens continue to have high expectations about the benefits that the country’s emerging petroleum sector will provide them with, yet they possess low knowledge about the sector. Policymakers should take concrete steps to rectify this knowledge-expectation gap by providing updated information inaccessible and easy-to-understand formats. Revenue transparency should be encouraged, and more research should […]
Civil society’s role in petroleum sector governance: The case of Tanzania
Good governance in the management of natural resources is now recognized by scholars and policymakers as key to ensuring that countries can prevent and escape the resource curse and translate resource wealth into inclusive economic development. Civil society is considered a key factor in ensuring good natural resource governance. Civil society organizations (CSOs) provide information, […]
Cursed before production?
Big discoveries of high value natural resources can have negative economic, political, and social effects long before full production of a resource begins. While Tanzania has already experienced some tensions around the country’s gas discovery, there is consensus among scholars and practitioners that the country has thus far generally avoided experiencing economic and political problems […]
Limits to citizen engagement and downward accountability in the context of decentralization by devolution in Tanzania
This brief examines how the process of decentralization by devolution in Tanzania affects local democracy and the efficiency and effectiveness of service delivery. The most common arguments for democratic decentralization in the literature are two, an efficiency argument and a normative argument. The efficiency argument is based on the fact that knowledge about needs and […]
Financial discretion in LGAs and its effect on delivery of financial services through special funds for women and youth
This brief examines how the process of decentralization by devolution in Tanzania affects outcomes in terms of local government authorities (LGAs) capacity to deliver financial services to the poor. These outcomes depend on the level of administrative autonomy given to LGAs by the central government, their own capacity to execute, and ability to raise financial […]
National Food Reserve Agency (NFRA) Not for Smallholder Farmers
Poverty level remains quite high in the country, more so in rural than urban areas. As the Household Budget Survey of 2012 shows, while 10% and 28% of Tanzanians are below food and basic needs poverty lines respectively, the corresponding figures for rural areas are 11% and 33% respectively (URT, 2014). Marketing problems for small-holder […]
Local Government Finances and Financial Management in Tanzania
Empirical Evidence of Trends 2000-2007 This paper examines the capacity of local government authorities in Tanzania with respect to financial management and revenue enhancement, and analyses trends in financial accountability and efficiency for the period 2000–2006/07.
Planning in Local Government Authorities in Tanzania: Bottom-up Meets Top-down
This brief examines the experience of four councils in Tanzania in implementing Opportunities and Obstacles to Development (O&OD), a bottom-up participatory planning methodology for local development. The study found little evidence to date that the approach has increased local autonomy in prioritising, planning and budgeting of development activities. Interactions and consultations between local communities and […]
The Investment Climate in Tanzania: Views of Business Executives
This brief presents findings from the Executive Opinion Survey 2009, a core input of the Global Competitiveness Report 2009-10 produced by the World Economic Forum. The findings indicate that general security for businesses in Tanzania is good, well ahead of other countries in the East African Community (EAC). 1 However, government administrative requirements and customs […]
Outsourcing Revenue Collection to Private Agents
Experiences from Local Authorities in Tanzania This paper examines experiences with an outsourced revenue collection of some local authorities in Tanzania, looking at how systems of privatized tax collection perform with respect to revenue generation, administration and accountability from 1996 to 2006.
Maybe We Should Pay Tax After All? Citizens’ Views on Taxation in Tanzania
This paper aims to shed light on factors impacting on tax compliance, by examining the perceptions of ordinary people on payment of taxes, fees, and charges. Changes in citizens’ perceptions of taxation may have implications for policy design to raise…
Citizens’ Views on the East African Federation: A Tanzanian Perspective
How much do Tanzanians know about the proposed East African Federation? What does the average Tanzanian think about plans being carried forward at largely government-to-government level? Do Tanzanians approve of a unitary government between the Republics of Kenya, uganda, the united Republic of Tanzania, Republic of burundi and Republic of Rwanda?
Disparities Exist in Citizens’ Perceptions of Service Delivery by Local Government Authorities in Tanzania
Changes in Citizens’ Perceptions of the Local Taxation System in Tanzania
This brief examines changes in citizens’ perceptions of local taxation in six councils in Tanzania; investigating why residents do or do not pay local taxes, and their perceptions of misuse of tax revenue. The brief also provides recommendations on measures
Citizens Demand Tougher Action on Corruption in Tanzania
To inform ongoing anti-corruption efforts at both local and national levels, the views and experiences of citizens are essential for assessing the extent of corruption and for designing effective anti-corruption measures.