Role of D by D and Tanzanian Local Government Financial Resources.

      Аннотация: The Decentralization by devolution implementation in Tanzania still needs to be backed up. Case councils reveals that still there is a challenge with regards to capacity in terms of financial resources and the institutional structures. Nonetheless,today the accounting and financial system is harmonized with the Integrated Financial Management System (epicor) being used by the councils in Tanzania. Capacity building that has taken place in many of the councils has improved the working skills of the public servants; this also contributes to the improved financial management practice. However,it is good to note that the government of Tanzania still have a way to go in order to have a desirable fiscal decentralization. Many of the current practices shows a trend going back to centralization. Thus efforts are not enough and the speed is quite slow.

Ключевые слова: Fiscal Decentralisation, local government, Financial Management