Factors affecting fiscal decentralization of primary education: a case study of coast region (Tanzania Mainland)

The purpose of the study was to determine factors which favour or impede fiscal decentralization of primary education. Three Coast Region District Councils were studied. The sample consisted of 105 respondents including; 3 District Executive Directors, 3 District Education Officers, 12 Primary School Head Teachers, 36 Members of School Committees, and Village Councils chairpersons. Methods of collecting information involved questionnaires, interviews and documentary review. Major factors favouring fiscal decentralization of primary education were as follows: (a) The formal powers of District Councils to raise revenue to fund public services under their jurisdiction. (b) The tradition of community contributions from which the financing of non-salary inputs like desks, buildings and other physical facilities are currently dependent. The factors impeding fiscal decentralisation of primary education were: (a) Low tax yields, implying inadequacies in the District Councils capacities to raise revenue. (b) The disbursement of funds being effected through a unit per capita/flat grants system without reference to inter-regional disparities, local income level or fiscal capacity across the District Councils. (c) The retention of funds for instructional materials at Ministerial level, which implies that Local Education Authorities are denied access to this component of Government grants to primary education. (d) The District Councils retention of school fees revenue at District Headquarters, implying that school units do not have access to this component of non-tax revenue earmarked for primary education funding. (e) The District Councils lack of fiscal autonomy, as the Central Government has more powers to raise revenue in the District Councils jurisdiction. (f) The improper employment and, underutilization of fiscal instruments available for tapping local sources of revenue for primary education funding. The findings suggest the following for a sustainable financing capacity for primary education subsector: (a) employing a differential criteria in the disbursement of funds; (b) giving fiscal autonomy to District Councils, so that they may tap tax bases and non-tax sources which are administratively and politically feasible for each District; (c) providing primary education schooling on a cost recovery basis.