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Please use this identifier to cite or link to this item: http://hdl.handle.net/10202/213

Title: Fiscal decentralisation in Tanzania: For better or for worse?
Authors: Fjeldstad, Odd-Helge
Keywords: Local government
Decentralisation
Taxation
Tax administration
Tanzania
JEL classification: H71, O18, O23, R51
Issue Date: 2001
Publisher: Chr. Michelsen Institute
Series/Report no.: CMI Working paper
WP 2001: 10
Abstract: Tanzania is currently implementing a local government reform aimed at improving public service delivery. An important component of the reform is to increase the fiscal autonomy of local authorities. This policy is encouraged and partly initiated by the donor community. The purpose of this article is to explore to what extent we can expect that increased fiscal autonomy will improve the efficiency and responsiveness of the public sector. The paper concludes that it is unrealistic to expect that the present administration in many local authorities in Tanzania has adequate capacity and the required integrity to manage increased fiscal autonomy. In fact, there is a real danger that, in the absence of substantial restructuring of the current tax system combined with capacity building and improved integrity, increased autonomy will increasemismanagement and corruption.
URI: http://hdl.handle.net/10202/213
ISBN: 82-90584-94-6
ISSN: 0804-3639
Appears in Collections:CMI Collection (Reports, Working Papers, Articles etc.)

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