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

ISBN-13: 9781403934840 / Angielski / Twarda / 2006 / 242 str.

Jameson Boex; Jorge Martinez-Vazquez

Opis

This book analyzes recent local government finance reforms in Tanzania, including the introduction of a formula-based system of intergovernmental grants. Due to the scope and speed of Tanzania's local government finance reforms, the country is becoming one of the best-practice examples of fiscal decentralization reform in Africa.

Spis treści

List of Tables List of Figures List of Abbreviations Acknowledgements Notes on Contributors An Overview of the Local Government Finance Reform in Tanzania PART 1: THE ASSIGNMENT OF EXPENDITURE RESPONSIBILITIES The Assignment of Expenditures to the Local Government Level The Management of Local Government Finances: Local Planning, Budgeting and Service Delivery PART 2: THE REVENUE ASSIGNMENT Local Government Taxes in Tanzania: Weaknesses of the Current System of Local Government Revenues The Proposed Transformation of the Local Government Revenue System in Tanzania PART 3: INTERGOVERNMENTAL FISCAL TRANSFERS Principles for Developing a Sound System of Intergovernmental Fiscal Grants Intergovernmental Fiscal Transfers in Tanzania: An Assessment of the Previous System of Local Government Allocations The New System of Formula-Based Grants in Tanzania PART 4: LOCAL GOVERNMENT BORROWING The Role of Local Government Borrowing in Tanzania's System of Local Government Finance PART 5: MOVING FORWARD AND LESSONS Moving Forward: Local Government Finance and Tanzania's New Poverty Reduction Strategy Lessons from Tanzania's Local Government Finance Reform Experience Notes References Index

O autorze

JAMESON BOEX is a Research Professor of Economics at the Andrew Young School of Policy Studies at Georgia State University, USA, and has been closely involved in local government finance reforms in Tanzania since 2002. He specializes in the analysis of intergovernmental transfer arrangements and has led and contributed to policy reforms and research projects on intergovernmental fiscal relations, tax policy and fiscal management issues in twelve transitional and developing countries.

JORGE MARTINEZ-VAZQUEZ is a Professor of Economics and Director of the International Studies Programme at the Andrew Young School of Policy Studies at Georgia State University, USA. He enjoys worldwide recognition as a leading expert on fiscal decentralization, tax policy and administration, and fiscal management, and has directed, managed and served as a senior economist on policy reform projects in over 30 countries around the world.