Tanzania Institutional Diagnostic – Chapter 5

Tanzania Institutional Diagnostic

Chapter 5: Decentralization and development

Chapter outline

1. Introduction
2. The theory of central–local government relationships
3. The evolution of local government in Tanzania
4. Local and central governance in Tanzania today: a complex and confusing legal framework
5. Fiscal decentralisation: the challenges of revenue collection
   • Property tax: a case study
   • Lack of local capacity for revenue collection
   • Can central transfers be used to build fiscal capacity?
6. Conclusion: directions for reform
   • Revisit the fiscal decentralisation agenda
   • Address institutional set-up to create efficiency
   • Address unpredictability of government decisions
7. Bibliography
8. Discussion of ‘Decentralisation and Development in Tanzania’

Authors: Servacius Likwelile, University of Dar es Salaam, and Pascal Assey, Victoria Foundation
With discussion by: Jan Willem Gunning, Vrije Universiteit Amsterdam