Collectors, councillors and donors: Local government taxation and state-society relations in Tanzania

Fjeldstad, Odd Helge

doi:10.1111/j.1759-5436.2002.tb00032.x

Cited by 6 publications

(4 citation statements)

References 12 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…However, local authorities in developing countries often view taxation too narrowly, and conceive it as an extractive instrument of the state, rather than as a way to build permanent links between the state and its citizens. The works of Fjeldstad (2002) and Luoga (2002) on local taxation in Tanzania illustrate how taxpayers feel exploited and dissatisfied with service delivery when taxes are levied in an arbitrary and coercive manner. This undermines the legitimacy of local governments and increases tax resistance.…”

Section: Box 1: Tax Coercion and Voluntary Compliancementioning

confidence: 99%

Fiscal Determinants Of Empowerment

Raich¹

2005

Policy Research Working Papers

View full text Add to dashboard Cite

Empowerment of local governments and citizens is a primary object of decentralization. Using the analytic lens of empowerment, this paper explores the nature of decentralized governance and how this type of structure is likely to be more or less empowering. The primary concern of this work is fiscal decentralization, specifically the association between fiscal determinants and the degree of empowerment of both citizens and local governments. The paper's main argument is that both the revenue and expenditure characteristics of local public finances have an effect on the degree of empowerment. The hypothesis is that in a context of decentralized local governance, empowerment is most likely to occur when three conditions prevail: low costs of participation; large and flexible budgets; and a high proportion of tax revenues from a local base. However, these ingredients for empowerment will not necessarily produce outcomes that are progressive and pro-poor. This paper contrasts the intrinsic and the instrumental approaches to empowerment, but it does not assess the impact of empowerment on instrumental outcomes. For this hypothesis to support an instrumentalist perspective on empowerment, further empirical work must be conducted.

show abstract

Section: Box 1: Tax Coercion and Voluntary Compliancementioning

confidence: 99%

Fiscal Determinants Of Empowerment

Raich¹

2005

Policy Research Working Papers

View full text Add to dashboard Cite

show abstract

“…There have been decentralisation experiments in sub-Saharan Africa since the 1990s in the name of reform, which have received mixed reviews. Their characterisation brings up parameters of failure in some cases and of stagnation in others (Kassibo 2002;Fjeldstad 2002;Kasfir 1983 ;Oyugi 1983), mainly when applied to natural resources management (Bazaara 2003;Etoungou 2003 ;Lungusile 2003;Mapedza 2003). The following paper aims -from a political economy perspective and from the angle of ' democratic decentralisation' -to question the process of forest management decentralisation in Cameroon, described as the pioneering experiment in the whole Congo basin (Nguinguiri 1997), the world's second most important forest ecosystem after Amazonia.…”

mentioning

confidence: 99%

One step forward, two steps back? Paradoxes of natural resources management decentralisation in Cameroon

Oyono¹

2004

J. Mod. Afr. Stud.

105

View full text Add to dashboard Cite

Theory informs us that decentralisation, a process through which powers, responsibilities and resources are devolved by the central state to lower territorial entities and regionally/locally elected bodies, increases efficiency, participation, equity, and environmental sustainability. Many types and forms of decentralisation have been implemented in Africa since the colonial period, with varying degrees of success. This paper explores the process of forest management decentralisation conducted in Cameroon since the mid-1990s, highlighting its foundations and characterising its initial assets. Through the transfer of powers to peripheral actors for the management of forestry fees, Council Forests and Community [or Village] Forests, this policy innovation could be empowering and productive. However, careful observation and analysis of relationships between the central state and regional/local-level decentralised bodies, on the one hand, and of the circulation of powers, on the other, show – after a decade of implementation – that the experiment is increasingly governed by strong tendencies towards ‘re-centralisation’, dictated by the practices of bureaucrats and state representatives. The paper also confirms recent empirical studies of ‘the capture of decentralised actors’. It finally shows how bureaucrats and state authorities are haunted by the Frankenstein's monster syndrome, concerning state–local relationships in decentralised forest management.

show abstract

“…• Densité du maquis de la fiscalité locale : dans presque tous les cas, la participation aux marchés se solde par une forme ou une autre d'imposition (droits de transit, taxe de marché, taxes sur les produits, permis de circuler, taxes sur les bicyclettes), décourageant la participation à l'économie monétaire et réduisant le volume global des échanges (Fjeldstad, 2001(Fjeldstad, , 2002. • Multiplication des ponctions : la relation de prédation « informelle » entre le représentant de l'État et le citoyen peut comporter une multiplicité de redevances, d'amendes et d'interdictions (Freeman et autres, 2004).…”

Section: Encadré 142 Pourquoi Préfère-t-on La Mobilité Temporaire ?unclassified

Instaurer un dialogue public-privé ouvert

2008

Lignes Directrices Et Ouvrages De Référence Du CAD

View full text Add to dashboard Cite

ORGANISATION DE COOPÉRATION ET DE DÉVELOPPEMENT ÉCONOMIQUESL'OCDE est un forum unique en son genre où les gouvernements de 30 démocraties oeuvrent ensemble pour relever les défis économiques, sociaux et environnementaux que pose la mondialisation. L'OCDE est aussi à l'avant-garde des efforts entrepris pour comprendre les évolutions du monde actuel et les préoccupations qu'elles font naître. Elle aide les gouvernements à faire face à des situations nouvelles en examinant des thèmes tels que le gouvernement d'entreprise, l'économie de l'information et les défis posés par le vieillissement de la population. L'Organisation offre aux gouvernements un cadre leur permettant de comparer leurs expériences en matière de politiques, de chercher des réponses à des problèmes communs, d'identifier les bonnes pratiques et de travailler à la coordination des politiques nationales et internationales.Les pays membres de l'OCDE sont : l'Allemagne, l'Australie,

show abstract

Collectors, councillors and donors: Local government taxation and state-society relations in Tanzania

Cited by 6 publications

References 12 publications

Fiscal Determinants Of Empowerment

Fiscal Determinants Of Empowerment

One step forward, two steps back? Paradoxes of natural resources management decentralisation in Cameroon

Instaurer un dialogue public-privé ouvert

Contact Info

Product

Resources

About