Revista de Ciências Políticas e Assuntos Públicos
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Decentralization by Devolution: Perception of Councilors on Their Exercise of Fiscal Decision Making Authority in Local Government Authorities in Tanzania

Anosisye MK

In 1990s the government adopted D-by-D policy with a very good intention of reforming its local governments and let them enjoy the decision making powers promised by the D-by-D policy. One of the crucial of elements of decentralization was fiscal decentralization which gives the local jurisdictions to exercise adequate authority over important decisions with regard to setting development priorities, financing local services, revenue mobilization and expenditure authority continue. This article explored the perception of council on exercise of their fiscal authority in selected local authorities in Tanzania. The findings show that council exercise reasonable authority over revenues mobilization, the setting of the local tax rates and full expenditure authority over the locally generated revenue and also the discretionary grants.