CMI Insight 3

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 and responsibility between the local and the central government is critical for effective policy implementation. The implementation of property taxes in Tanzania has seen major changes in the last decade, oscillating between decentralised and centralised collection regimes. This briefing examines experiences with the different revenue collection regimes.


Odd-Helge Fjeldstad

Odd-Helge Fjeldstad is a Research Professor at the Chr. Michelsen Institute, an Extraordinary Professor at the African Tax Institute, and a Senior Fellow of the International Centre for Tax and Development.

Merima Ali

Lucas Katera

Download (PDF)