British Influence on Commonwealth Budget Systems: The Case of the United Republic of Tanzania

Abstract:     
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.

Number of Pages in PDF File: 39

JEL Classification: E62, H11, H30, H50, H61, H80, K10, K40, P43, P51

working papers series