Published Paper Details:

Fiscal decentralization � the devolution of revenue mobilization and spending powers to lower levels of government � has become a main theme of local governance in recent years. This is attributable to the fact that local government authorities being closer to the grassroots need stable and reliable revenues in order to serve the surrounding community. However, collected revenues by most local government authorities in Africa are generally not sufficient to supply adequate services for the fast-growing population. More often, it seems that targeted revenues as planned by local authorities are not met hence creating a havoc during the process of budget implementation. Strategizing on this problem, among other issues, several studies have highlighted the need for scholars to research on the reasons propelling taxpayers� compliance on paying taxes, levies and fees. Small taxpayers in Tanzania being stakeholders in the local taxation systems are obliged by laws to pay taxes, levies and fees to their local authorities, however, strategies to engage them and an extent to which they should feel engaged in the exercise of revenue collection seem not to be fully explored in Tanzania. Hence, using a meta-analysis design, this paper seeks to analyze different strategies through which small taxpayers need to get involved in enhancing local revenue collection in Tanzania.