Local Government Financial Reform in Developing Countries

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