Human Capital and Institutional Capacity as Drivers of Local Revenue Efficiency: Evidence from Tanzanian Local Government Authorities

Local Government Authorities (LGAs) in Tanzania are central to mobilizing own-source revenues, which are essential for financing local development and delivering public services, yet many continue to underperform despite reforms such as the Local Government Finance Act (1982, revised 2010) and adopt...

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Principais autores:	Dennis Hyera, Dickson Pastory, Philipina Kiwala
Formato:	Artigo
Idioma:	Inglês
Publicado em:	Mashhad: Behzad Hassannezhad Kashani 2025-08-01
coleção:	International Journal of Management, Accounting and Economics
Assuntos:	human capital institutional capacity revenue efficiency local government authorities tanzania panel data analysis
Acesso em linha:	https://www.ijmae.com/article_225787_bfc0d1d2cfe800bc20e39e14cfd6310c.pdf
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