BORA CMI: Taxation, coercion and donors. Local government tax enforcement in Tanzania

Please use this identifier to cite or link to this item: http://hdl.handle.net/10202/237

Title:	Taxation, coercion and donors. Local government tax enforcement in Tanzania
Authors:	Fjeldstad, Odd-Helge
Keywords:	Taxation Governance Development aid Tanzania
Issue Date:	2000
Publisher:	Chr. Michelsen Institute
Series/Report no.:	CMI Working paper WP 2000: 7
Abstract:	This paper presents three propositions about tax collection in local authorities in Tanzania. First, revenue performance depends on the degree of coercion involved in tax enforcement. Second, the extent of coercion depends on the bargaining powers of the stakeholders involved in the tax enforcement process. In particular, the "balance of power" between elected councillors and the local government administration is important. Third, the presence of donors in a local authority may be crucial by changing the "balance of power" with implications for accountability and democratic development. These results may explain why we observe widespread differences in revenue performance between local authorities.
URI:	http://hdl.handle.net/10202/237
ISBN:	82-90584-60-1
ISSN:	0804-3639
Appears in Collections:	CMI Collection (Reports, Working Papers, Articles etc.)

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