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Copyright of Review of African Political Economy is the property of Review of Political Economy (ROAPE) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Tanzania has gone through two waves of resource nationalism since independence, with both having significant implications for the country's evolving approach to governing its resources. This article focuses on the second wave, which began during President Kikwete's administration (from 2005 to 2015) and was further strengthened under that of President Magufuli (from 2015 to 2021). This article draws on the case of negotiations between the government and Barrick Gold Corporation following mining sector reforms in 2017, which had a negative impact on Acacia Mining Plc, a Tanzania-based subsidiary of Barrick. In drawing on this case, this article analyses the political and economic dynamics associated with resource nationalism and argues that they produce outcomes which contradict the government's stated intentions as provided for in the 2017 legislation. Whereas the 2017 reforms introduced several progressive provisions relating to the fiscal framework, local content, state participation, resource sovereignty and contract transparency, the agreed framework between Barrick and the Tanzanian government effectively diluted and undermined many of these provisions. In effect, the Barrick case shows greater continuity between resource nationalist reforms under Presidents Kikwete and Magufuli, particularly in the challenges they faced in practice, even though the most recent legislative interventions were seemingly more aggressive, strategic and far-reaching. [ABSTRACT FROM AUTHOR]

Due to their critical role in development and governance, local governments need adequate financial resources to deliver the many developmental functions. However, such financial resources are either not available or inadequate. One way of rising to this challenge has been scaling up revenue collection from local revenue sources. This is done through either in-house collection or outsourcing revenue collection. Extant research has focused on the benefits and challenges of outsourcing. This paper expands this body of knowledge by studying how local governments manage private collectors to maximise benefits of outsourcing. From interviews conducted with Iringa Municipality officials and staff, the paper shows that revenue collection outsourcing can be an effective tax administration strategy if properly managed. [ABSTRACT FROM AUTHOR]