International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)
  Year: 2020 | Volume: 4 | Issue: 12 | Page No.: 12-19
Analysis of Fiscal Decentralization in Improving Service Delivery at Grassroot Levels: A Case of Dodoma City Council
Muhsin M. Danga, Peter B Kadilikansimbaand Eliakundi Samanya

Abstract:
The purpose of this study was to analyze Fiscal Decentralization in three selected wards using exploratory sequential design. The sample size of the study constituted one hundred and seventy-nine (179) respondents. Purposive sampling procedure was adopted for getting the full picture of Fiscal Decentralization in Tanzania. The study was conducted in Dodoma City council in three wards namely: Hombolo, Changombe and Mailimbili wards. The study results exhibited positive impact of fiscal decentralization on: good governance, revenue mobilization and service delivery. Apart from that, the study results recorded ineffective fiscal decentralization because of the following factors: regional disparities, lack of skilled personnel, ineffective legal framework, and inappropriate economic costs and benefits from devolution. For the purpose of the effectiveness, fiscal decentralization stakeholders including central government and local government should adhere the rule of laws, allocate sufficient funds for recruiting qualified staff, and establish regulations that will limit Tanzania Revenue Authorities interference on the sources of revenues entrusted to Local Government Authorities. It is a high time the government re-structures and overhauls the entire reforms and come up with the feasible alternative reforms that will benefit the citizens. From these highlighted factors, this study recommends further researches to be conducted on impact and factors affecting fiscal decentralization by scaling-up the study scope.