“The main objective of this paper is to document and analyse the impacts of the Tanzanian local government reforms on the third theme, ‘local finances and financial management’. The report analysed data and trends on finances and financial management in six councils over the period 2000-2006/7. The analysis focused on whether local government reforms have contributed to improve five core aspects of council finances and financial management : (i)the degree of fiscal autonomy (ii)financial management, including budgeting, accounting and auditing; (iii)methods of revenue collection (iv)transparency in fiscal and financial affairs and (v)tax compliance and fiscal corruption.”
