“The main objective of this paper is to document and analyse the impacts of Tanzanian local government reforms. This paper examines the capacity of local government authorities in Tanzania with respect to financial management and revenue enhancement. The following themes are covered: The degree of fiscal autonomy; methods of revenue collection; financial management, including budgeting, accounting and auditing; transparency in fiscal and financial affairs; as well as tax compliance and fiscal corruption. The study concludes that the process of decentralisation by devolution under Local Government Reform Programme has contributed to improving local government capacity for financial management.”
