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Author/Editor:
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Lienert, Ian
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Publication Date:
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April 01, 2007
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Electronic Access:
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Free Full text
(PDF file size is 381KB).
Use the free
Adobe Acrobat Reader
to view this PDF file
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.
The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
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Summary:
Several features of Tanzania's budget system find their roots in the arrangements inherited from the United Kingdom. These include a legal framework that emphasizes accountability; a cabinet of ministers with strong budget decision-making powers; a parliament with very limited budget powers; and a similar external audit organization. In both countries, budget execution is decentralized to individual ministries, with accounting officers responsible to a parliamentary accounts committee. These similarities are blended with contrasts, including in Tanzania: a presidential system of government, one dominant political party, a written constitution, and some fragmentation in central budget decision-making within the executive.
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Order a print copy
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Series:
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Working Paper No. 07/78
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Subject(s):
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Budgeting | Tanzania | Government accounting
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Author's Keyword(s):
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Budget | legislature | executive | constitution | law | Minister of Finance | Chancellor | Exchequer | Permanent Secretary | Accounting Officer |
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English
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Publication Date:
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April 01, 2007
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ISBN/ISSN:
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1934-7073
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Format:
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Paper
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Stock No:
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WPIEA2007078
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Pages:
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37
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Price:
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US$18.00 )
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Please address any questions about this title to
publications@imf.org
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