IJSRP, Volume 8, Issue 12, December 2018 Edition [ISSN 2250-3153]
Rogers Rugeiyamu,Costantine Masanyiwa, Petro Nziku
Tanzania saw the significance of moving to local government financial decentralization from 1990s. Such commitment is evidenced on the policy paper on local government reform of October, 1998 which aimed towards the shared vision for local government in Tanzania, and the main strategy of achieving it was through decentralization by devolution. Tanzania has been implementing a particular vision from 2000s of which its part includes financial decentralization. The study assesses the implementation of Local Government financial decentralization in Tanzania engrossing on the discrepancy between theory and practice. It is the view of the study that, the implementation of Local Government financial decentralization in Tanzania still is passing into a difficult situation. Also, the study opines that, local government stakeholders need to rethink about the progress and commitments towards fully local government financial decentralization.