Councils, collectors and communities: Revenue collection and administrative reach in a Tanzanian and a Zimbabwean council

Abstract

This article analyses the administrative reach of local governments in Tanzania and Zimbabwe. This is done through an empirical analysis of the systems of local tax collection in the two countries. Based on fieldwork in one district in each country, the politics and administration of local tax collection is analysed. It is argued that both councils are characterised by limited administrative reach, albeit for different reasons. While the Zimbabwean council has higher administrative capacity than the Tanzanian one, the penetration and political sovereignty of the Zimbabwean council is limited by the presence of strong local elites (traditional leaders and commercial farmers). Although such elites are not found in Tanzania, the administrative reach of the council remains limited, mainly because of administrative weakness. It is also argued that both councils are characterised by a blurring of the boundaries between the state and society.