Part of the problem of raising local government revenues in Tanzania is persistent public resistance to paying, as evidenced by widespread tax evasion and non-payment of fees and charges. In the standard economic model of taxpayer behaviour, the perceived quality of the government does not influence the level of taxes remitted. The basic behavioural assumption is that no one will voluntarily contribute to the government unless the threat of punishment for non-payment makes it sensible to pay
Related Articles
Formative Process Research on the local Government Reform in Tanzania
This is the first issue in a series of Project Briefs from the formative process research (FPR) on the local government reform programme (LGRP) in Tanzania. The Project Briefs intend to present and discuss cases illustrating experiences from various councils in implementing the reform. The Project Briefs will also provide discussions on special issues and […]
TASAF – a support or an obstacle to local government reform?
In response to pressure in the parliament, the government has recently stated that it is considering extending the Tanzania Social Action Fund – TASAF to all districts as from 2005.
Councillors and community leaders-partnership or conflict of interest? Lessons from the Sustainable Mwanza Project
One central Objective of Local Government Reform Programme – LGRP is foresting of public-private partnerships in delivering of essential services at a community level.
New challenges for local government revenue enhancement
The recent rationalisation of local government taxes and, in particular, the abolishment of the development levy, imply that many district councils, in the short run, will lose 40-50 percent of their own generated revenues. This has raised concern among stakeholders at both the local and central levels that the financial autonomy of local authorities is […]