In comparison, the administrative costs of the central government ‘Tanzania Revenue Authority’
constitute approximately 3 per cent of gross revenues reported (TRA, 1998).
The wage bill includes wages and allowances for the staff of the revenue department and the ward
offices, including village executive officers. Revenues refer to the calendar year, while the wage bill
refers to the fiscal year of the central government that runs from 1 July to 30 June. 10 The figures include the salaries of Ward Executive Officers and Village Executive Officers.
These officials are, as noted above, also responsible for law and order and other administrative
tasks in the ward and/or village. However, according to the WEOs and VEOs interviewed, they
spend a considerable part of their time organising and/or participating in tax collection.
The experiences of local government tax officials with respect to property taxes diverge
significantly from the recommendations made by consultants involved in the ongoing reform
process in Tanzania. Price Waterhouse (1998), for instance, recommends the local authorities to
use ‘more easily collectible taxes, such as property taxes’.
In comparison, the administrative costs of the central government ‘Tanzania Revenue Authority’constitute approximately 3 per cent of gross revenues reported (TRA, 1998). The wage bill includes wages and allowances for the staff of the revenue department and the wardoffices, including village executive officers. Revenues refer to the calendar year, while the wage billrefers to the fiscal year of the central government that runs from 1 July to 30 June. 10 The figures include the salaries of Ward Executive Officers and Village Executive Officers.These officials are, as noted above, also responsible for law and order and other administrativetasks in the ward and/or village. However, according to the WEOs and VEOs interviewed, theyspend a considerable part of their time organising and/or participating in tax collection. The experiences of local government tax officials with respect to property taxes divergesignificantly from the recommendations made by consultants involved in the ongoing reformprocess in Tanzania. Price Waterhouse (1998), for instance, recommends the local authorities touse ‘more easily collectible taxes, such as property taxes’.
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