Is small beautiful? Village level taxation of natural resources in Tanzania

This article examines collection of natural resources revenue by village governments in Tanzania as part of a decentralisation reform. An analysis of empirical data in the form of taxation records from 14 villages, which collect and retain revenues on natural resources utilisation suggests that decentralising revenue collection to the lowest local government tier may yield: (i) considerable increases in revenue collection; (ii) increased transparency in public finances through requirements that village governments document their incomes and expenditures to the villagers; and (iii) a financial surplus that is used to finance public services at the village level. The evidence presented in this article suggests that decentralising taxation to the lowest local government tier may be a viable approach to enhance revenue collection on the utilisation of relatively low value natural resources, and assure that a share of the collected revenue is used to finance public services. Copyright © 2007 John Wiley & Sons, Ltd.     

Land tenure regimes and state structure in rural Africa: implications for forms of resistance to large-scale land acquisitions by outsiders

This paper argues for seeing African land tenure regimes as institutional configurations that have been defined and redefined as part of state-building projects. Land regimes have built state authority in the rural areas, fixed populations in rural territories, and organised rural society into political collectivities subject to central control. Land tenure regimes can be understood as varying across subnational jurisdictions (rather than as invariant across space) in ways that can be grasped in terms of a conceptual distinction between neo-customary and statist forms (rather than as infinitely diverse). Differences between the two have implications for the character of political authority in the rural areas, the nature of political identities and community structure, and the nature of property and land claims. These political effects are visible in differences in the forms of local protest and resistance to commercial land acquisitions in peri-urban Kumasi, Ghana, where a neo-customary land regime prevails, and the Kiru Valley of northern Tanzania, where land institutions are decidedly statist.