Dilemmas of Fiscal Decentralisation: A Study of Local Government Taxation in Tanzania
Open accessAbstract
Local taxes represent less than 6 per cent of total national 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 revenue figure indicates. This article reviews the main characteristics 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. Finally, it considers options for reform.
Integrity signals
Registry
Cites
Statistics
Claims the paper makes
Claims other papers make about this one
Each is checked against this paper’s own text: does it say what the citing paper says it does?
A widely found characteristic of local government revenue systems in Africa is the huge number of revenue instruments in use.
“A widely found characteristic of local government revenue systems in Africa is the huge number of revenue instruments in use (Fjeldstad and Heggstad 2012b; Brosio 2000; Fjeldstad and Semboja 2000).”
From Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries (2014) · cites this paper as Fjeldstad and Semboja 2000
Cited by
Sorted by citations
Conceptualizing Legitimacy, Measuring Legitimating Beliefs
Levi, M., Sacks, A., & Tyler, T. (2009) · American Behavioral Scientist · doi:10.1177/0002764209338797 · Cited by 729 · see citing works
Tax And Development: Donor Support To Strengthen Tax Systems In Developing Countries
Fjeldstad, O. (2014) · Public Administration and Development · doi:10.1002/pad.1676 · Cited by 96 · see citing works
Self-citation
- Authors
- Fjeldstad, O.-H., & Semboja, J.
- ORCID
- Fjeldstad, Odd-Helge
- Venue
- Forum for Development Studies
- Publisher
- Informa UK Limited
- Published
- 2000-06
- Volume
- 27
- Issue
- 1
- Pages
- 7-41
- ISSN
- 0803-9410 (ISSN-L)
- 1891-1765
- OpenAlex
- W1998896374
- Cited by
- 86
- References
- 0
- Citations by year
- 2025: 1 · 2023: 6 · 2022: 6 · 2021: 3 · 2020: 3 · 2019: 7 · 2018: 1 · 2016: 2 · 2015: 4 · 2014: 7 · 2013: 3 · 2012: 1
- FWCI
- 26.83
- Type
- journal article
- Language
- en
- Open access
- green
- hdl.handle.net
- Licence
- other-oa
- Locations
- Forum for Development Studies (publishedVersion)
- BIBSYS Brage (BIBSYS (Norway)) (acceptedVersion)
- NORA - Norwegian Open Research Archives (submittedVersion, other-oa)
- Topics
- Social Sciences › Political Science and International Relations › Local Government Finance and Decentralization
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic and Fiscal Studies
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Economic Growth and Fiscal Policies
- Keywords
- fiscal decentralization, local taxation, tax reform, local government finance, Tanzania
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
