Local Government Finance Reform in Developing Countries: The Case of Tanzania

Front Matter....Pages i-xii
An Overview of Local Government Finance Reform in Tanzania....Pages 1-20
Front Matter....Pages 21-21
The Assignment of Expenditure Responsibilities to the Local Government Level....Pages 23-43
The Management of Local Government Finances: Local Planning, Budgeting, and Service Delivery....Pages 44-58
Front Matter....Pages 59-59
Local Government Taxes in Tanzania: Weaknesses of the Current System of Local Government Revenues....Pages 61-90
The Proposed Transformation of the Local Government Revenue System in Tanzania....Pages 91-108
Front Matter....Pages 109-109
Principles for Developing a Sound Intergovernmental Fiscal Transfer System....Pages 111-139
Intergovernmental Fiscal Transfers in Tanzania: An Assessment of the Previous System of Local Government Allocations....Pages 140-152
The New System of Formula-based Grants in Tanzania....Pages 153-175
Front Matter....Pages 177-177
The Role of Local Government Borrowing in Tanzania’s System of Local Government Finance....Pages 179-191
Front Matter....Pages 193-193
Moving Forward: Local Government Finance and Tanzania’s Poverty Reduction Strategy....Pages 195-211
Lessons from Tanzania’s Local Government Finance Reform Experience....Pages 212-222
Back Matter....Pages 223-242