Now showing items 1-6 of 6
Policy implementation under stress: Central-local government relations in property tax collection in Tanzania
(CMI Working Paper WP 2018:1, Working paper, 2018-01-01)
Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges ...
Local government finances and financial management in Tanzania. Empirical evidence of trends 2000-2007
(Special paper 10/2, Research report, 2010-11-15)
The paper examines local government capacity with respect to financial management and revenue enhancement, and analyses trends in financial accountability and efficiency for the period 2000–2006/07. The study covers six ...
Theory and practise of decentralization by devolution: Lessons from a research programme in Tanzania (2002-13)
(Research and policy nexus: Perspectives from twenty years of policy research in Tanzania., Chapter, 2017-06-01)
What impact did Tanzania’s decentralization reform have on local governance, finances and service delivery? To what extent are the central-local government relationships changed with respect to resource allocation and ...
Taxing the urban boom in Tanzania: Central versus local government property tax collection
(CMI Insight 2017:3, Report, 2017-06-01)
Effective collection of property taxes requires constructive working relations between the central government revenue authority and the municipalities, independent of the mode of administration. Clear division of function ...
Property owners’ knowledge and attitudes towards property taxation in Tanzania
(CMI Insight 2018:01, Report, 2018-08-01)
Property taxation (PT) is high on the political agenda in Tanzania and considered a cornerstone of the Government’s efforts to strengthen broad based direct taxation. Because it is visible to taxpayers, and in principle ...
Property Taxation in Developing Countries
(CMI Brief vol. 16 no. 1, Report, 2017-03-01)
Property tax (PT) raises on average revenues of less than 1% of GDP in developing countries. In many African countries it contributes far less than 0.5%. Following such low contribution, there is a growing eagerness among ...