The budgetary problems of the third world countries: the case of Tanzania

The study is an attempt to understand the nature and characteristics of the budgetary problems faced by third world countries. It is suggested by a number of reviewers that third world countries face a number of problems in their budgeting including lack of such factors as money, materials, qualified manpower and reliable information base. Because of lack or inadequacy of such factors, it has been contended that budgeting in the third world countries take place under conditions of uncertainties and instabilities thus rendering budgets to being repetitive, involving transfers of funds from category to category, establishing special funds from category, establishing special funds, control-cum-laxity and imperative spending. It is suggested on the other hand that these problems are not uniquely faced by third world countries; many first world countries face similar problems. We do provide and analyses data and information on the budgetary problems faced by Tanzania with a view to determining the extent to which the above contentions are universally valid and relevant to Tanzania budgeting situation and where possible show the extent to which they are not valid and relevant to Tanzania budgeting situation.