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Please use this identifier to cite or link to this item: http://hdl.handle.net/10202/267

Title: Local government taxation and tax administration in Tanzania
Authors: Fjeldstad, Odd-Helge
Semboja, Joseph
Keywords: Local government
Decentralisation
Taxation
Tax administration
Tanzania
Issue Date: 1999
Publisher: Chr. Michelsen Institute
Series/Report no.: CMI Report
R 1999: 3
Abstract: Local taxes represent less than 5 per cent of total tax revenues in Tanzania. However, the large number of these taxes, together with their unsatisfactory nature, means that their economic, political and social impacts are considerably more significant than their figure implies. This report reviews the main characteristics and impacts of the existing local tax system. It discusses how the present tax system emerged, and why it has been maintained for such a long period in spite of all its weaknesses. Furthermore, it considers options for reform. An important component of the ongoing decentralisation reform in Tanzania is to increase the fiscal autonomy of local authorities. This policy is encouraged and partly initiated by the donor community. The above findings suggest that care must be taken in implementing this policy. It is unrealistic to expect that the present administration in many local authorities 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 raise mismanagement and corruption.
URI: http://hdl.handle.net/10202/267
ISBN: 82-90584-43-1
ISSN: 0805-505X
Appears in Collections:CMI Collection (Reports, Working Papers, Articles etc.)

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