01 — OverviewExecutive Summary
Dar es Salaam is Tanzania's undisputed commercial capital and one of the fastest-growing large cities in Africa. Yet the five local government authorities (Halmashauri) that administer the city — Dar es Salaam City Council (Ilala), Kinondoni, Temeke, Ubungo, and Kigamboni — collected only TZS 245.8 billion in own-source revenue (OSR) in 2023/24, equal to roughly US$98 million, or about US$17 per resident per year. That sum financed just 26% of the councils' combined revenue and 33% of their operating revenue; the remainder came from central government transfers — TZS 496.7 billion in operating grants and TZS 199.4 billion in development grants.
This is the central paradox this report examines: the city that generates an estimated 15–20% of national GDP and hosts the headquarters of firms responsible for roughly 70% of Tanzania's tax collections runs municipal councils that are almost as transfer-dependent as councils in far poorer, less commercially active regions. Own funds cover barely a quarter of what Dar es Salaam's Halmashauri need to run schools, clinics, roads, drainage, solid waste management and other devolved services for a population already approaching 6 million on official regional boundaries — and closer to 8–9 million on a wider metropolitan definition. This shortfall is not only structural — a narrow legal revenue base and centralised property tax administration — but also strategic: comparator cities with similar or lower income levels finance two to three times more of their own budgets through deliberate, sustained investment in valuation, digitisation and dedicated revenue institutions.
The report situates this fiscal mismatch within Tanzania's next two policy cycles: the Fourth Five-Year Development Plan (FYDP IV, 2026/27–2030/31), which depends on a 70:22:8 private-government-parastatal investment split to fund a TZS 477.7 trillion national investment programme, and the National Development Vision (Dira 2050), which targets a US$1 trillion economy and roughly US$7,000 per-capita income by mid-century. Neither ambition is achievable if the country's principal engine of urban growth and private investment cannot finance the basic infrastructure and services that make growth liveable, investable, and sustained.
- The gap is TZS 696.1 billion, in a single year. Dar es Salaam's Halmashauri needed TZS 941.9 billion in combined total revenue in 2023/24 but raised only TZS 245.8 billion locally — a gap financed almost entirely by central transfers.
- The headquarters-taxation effect distorts the picture. Firms are taxed where they file, not where their activity occurs — so Dar es Salaam's outsized 70%+ share of national tax revenue is a central-government phenomenon that barely touches municipal budgets.
- Property tax, the obvious fix, has been centralised. Utility-linked billing via TANESCO has improved bill delivery but distanced Halmashauri from valuation, rate-setting and enforcement.
- This is a strategy gap as much as a structural one. Lagos (~72%), Nairobi (50%+ targeted) and South Africa's metros (~81%) all finance far more of their own budgets — through deliberate, multi-year investment in digitisation and dedicated revenue institutions, not because they are richer.
- Neither FYDP IV nor Dira 2050 works without fixing this. Both frameworks assume Dar es Salaam functions as a credible, investable metropolis — an assumption that depends on functioning, adequately financed municipal government.
Read this alongside TICGL's flagship Dira 2050 policy-gaps analysis
Dar es Salaam's local revenue gap is one of the structural constraints standing between Tanzania and Dira 2050's US$1 trillion, US$7,000-per-capita ambition. See TICGL/TERI's wider assessment of the financing, productivity, and institutional gaps that need closing on the road to 2050.
Read: What's Next for Tanzania's Economy? The Policy Gaps Keeping $1 Trillion Out of Reach by 2050 →02 — Key NumbersKey Numbers at a Glance
Sources: National Audit Office data compiled in Good Governance Africa, Dar es Salaam African Cities Report (2025); Bank of Tanzania quarterly zonal reports; Ministry of Finance 2026/27 Budget Speech (11 June 2026); TICGL/TERI analysis.
03 — Section 1Dar es Salaam's Demographic and Economic Weight
1.1 Population and Urban Growth
According to the 2022 Population and Housing Census, Dar es Salaam Region recorded 5,383,728 residents, 100% classified as urban — up 23.4% from 4,364,541 in 2012, an average annual growth rate of 2.1%. Official regional projections place the population on course to approach 5.9 million by the mid/late-2020s. Broader metropolitan or agglomeration estimates — capturing continuous built-up areas spilling into neighbouring Coast Region — are substantially higher, commonly cited in the range of 7.8–9 million for 2025–2026, with annual growth nearer 4.5–5% under some analyses.
Dar es Salaam is routinely ranked among the fastest-growing large cities in Africa and globally, and is projected to reach megacity status (over 10 million residents) around 2030, with some projections placing the metropolitan population above 13 million by the mid-2030s. Urban expansion has consistently outpaced population growth, and informal settlements are estimated to account for 70–80% of the built-up area — a pattern that complicates infrastructure planning, service delivery, and, centrally to this report, the administration's ability to identify, register and tax property and economic activity.
1.2 Economic Output and Tax Concentration
Dar es Salaam is estimated to generate roughly 15–20% of Tanzania's GDP — commonly cited around 17%, or on the order of TZS 32–36 trillion in mid-2020s terms — remaining the country's principal commercial, industrial, logistics and services centre and a key hub for the wider East African region.
National tax collection is even more concentrated than GDP. Analyses linking TRA and NBS data indicate that Dar es Salaam accounts for approximately 70% of Tanzania's tax revenue, despite generating a considerably smaller share of GDP; Bank of Tanzania quarterly zonal reports have at times shown the zone contributing over 80% — in specific quarters as high as 85–89%. This largely reflects the concentration of corporate headquarters in the city: firms are taxed where they are registered and file returns, not necessarily where their underlying economic activity is located.
Dar es Salaam's outsized contribution to national tax revenue is a central-government (TRA) phenomenon, and very little of it accrues to the city's own Halmashauri, whose revenue instruments are narrower, more localised, and considerably harder to administer. The city's tax footprint substantially overstates the share of the underlying tax base that is genuinely municipal in character.
GDP Share vs. Tax Revenue Share vs. Own-Source Revenue Share
Sources: National Bureau of Statistics (2022 Census); Bank of Tanzania quarterly zonal collection reports; TRA/NBS-linked revenue-concentration analyses; TICGL/TERI background analysis.
04 — Section 2The Fiscal Paradox: Local Government Revenue Structure
2.1 Administrative Structure
Dar es Salaam Region is administered through five constituent Halmashauri: Dar es Salaam City Council (based in Ilala), and the municipal councils of Kinondoni, Temeke, Ubungo and Kigamboni. These bodies are responsible for a substantial share of front-line public service delivery — primary and secondary education infrastructure, primary health facilities, local roads and drainage, solid waste management, markets, and local business licensing — but operate under constrained fiscal autonomy.
2.2 Own-Source Revenue by Municipality, 2023/24
Own-Source Revenue by Municipality (TZS billions), 2023/24
| Municipality / Area | Own-Source Revenue (TZS bn) | Operating Grants (TZS bn) | Total Operating Revenue (TZS bn) | Development Grants (TZS bn) | Total Revenue (TZS bn) |
|---|---|---|---|---|---|
| Dar es Salaam City (Ilala) | 89.1 | — | 89.1 | — | 89.1 |
| Kinondoni | 64.9 | — | 64.9 | — | 64.9 |
| Temeke | 45.1 | — | 45.1 | — | 45.1 |
| Ubungo | 35.2 | — | 35.2 | — | 35.2 |
| Kigamboni | 11.5 | — | 11.5 | — | 11.5 |
| Dar es Salaam Region — Total | 245.8 | 496.7 | 742.5 | 199.4 | 941.9 |
Grant figures were disclosed only at the region-level total in the source data (Good Governance Africa, 2025), not broken down by municipality. Source: National Audit Office figures.
Region-Wide Revenue Composition, 2023/24
| OSR share of total LGA revenue | 26% |
|---|---|
| OSR share of operating revenue | 33% |
| Approx. per-capita OSR | ~US$17/yr |
| DSM share of national LGA OSR | ~23–25% |
| DSM share of national GDP | ~15–20% |
| DSM share of national tax revenue | ~70% (80%+ some quarters) |
| National LGA OSR target, FY2026/27 | TZS 1.977T |
| National LGA transfer dependency | 70–90%+ of budgets |
Local taxes, rates, levies and cesses form the largest single category of own-source revenue (around 46% in one breakdown across the five municipalities), followed by service levies, licences and related fees. Property tax collection — historically one of the most promising urban revenue instruments — has often been centralised through utility-linked billing arrangements (notably via TANESCO), which has limited direct municipal control over both the tax base and the collection process.
Source: National Audit Office figures, compiled in Good Governance Africa, Dar es Salaam African Cities Report (2025); TICGL/TERI analysis.
05 — Section 3Root Causes of the Revenue Gap
Halmashauri revenue instruments are legally narrower than those available to the central government, and the instruments they do control are labour-intensive to administer in a context of extensive informality and rapid, often unplanned, urban expansion.
3.1 A narrow, hard-to-administer revenue base
With an estimated 70–80% of Dar es Salaam's built-up area informal, identifying, registering, valuing and billing property owners is a persistent administrative burden that constrains collection regardless of the nominal tax rate.
3.2 Centralisation of high-potential instruments
Property tax — internationally one of the most buoyant urban local-government revenue sources — has in practice been collected through centralised, utility-linked billing, distancing municipal councils from valuation rolls, rate-setting and enforcement.
3.3 The headquarters-taxation effect
Almost none of Dar es Salaam's ~70% share of national tax revenue is assigned to its own Halmashauri; it flows to central government and is redistributed on formulae not calibrated to the city's disproportionate role in generating it.
3.4 Fragmented and inconsistent local taxation
Instruments such as the City Service Levy suffer weak TRA–local coordination, rate and enforcement disparities between neighbouring councils, and compliance burdens on firms operating across multiple LGA jurisdictions.
Across Tanzania's Halmashauri as a whole, own-source revenue has frequently amounted to only a low-single-digit-to-low-teens share of total LGA resources, with dependency on central transfers commonly cited at 70–90%+ of budgets nationally. Dar es Salaam performs considerably better than this average — contributing roughly 23–25% of total national LGA own-source collections — yet still covers only about a quarter to a third of its own resource needs.
Source: Compiled from TICGL/TERI background analysis, National Audit Office / CAG reports, and published academic literature on Tanzanian local government finance and property taxation.
06 — Section 4The Strategic Gap: Lessons from Comparable Cities
The preceding section describes genuine structural constraints — a narrow legal revenue base, centralised property tax administration, a national tax system that credits Dar es Salaam's economic weight to the centre. But structure alone does not fully explain the gap. Other rapidly growing cities, some with lower per-capita incomes than Dar es Salaam, finance a substantially larger share of their own budgets from own-source revenue.
Own-Source Revenue as a Share of Municipal Budget
| City / Metro | Own-Source Revenue Share of Budget | Recent Trend | Key Strategic Drivers |
|---|---|---|---|
| Dar es Salaam (Tanzania) | ~26–33% | Broadly flat; centrally-billed property tax | Local rates/levies, licences, fees; property tax billed via TANESCO |
| Nairobi (Kenya) | ~50%+ (targeted, 2025/26) | Up ~92.5% in 4 years (KSh 8bn to 15.4bn) | Digital 'Nairobi Pay' platform; land rates enforcement; hospital & permit revenue |
| Lagos (Nigeria) | ~72% (2025) | IGR up 18.5% in one year (₦1.58tn to ₦1.87tn); +109% over 2 years from ₦895bn | Dedicated Internal Revenue Service; digital tax/e-procurement platform; growing Land Use Charge |
| Johannesburg / Cape Town / eThekwini / Tshwane (South Africa) | ~81% | Structurally stable; only ~19% from national government | Property rates + on-sold electricity/water tariffs; mature municipal finance framework |
Sources: Lagos State Ministry of Finance ministerial briefings (2025–2026); Nairobi City County Fiscal Strategy Paper 2025 and County revenue reports (2025/26); South African National Treasury / Municipal Money data; TICGL/TERI compilation.
Lagos IGR Growth, 2023–2025
Nairobi County Own-Source Revenue
4.1 What the comparisons show
Lagos State generated ₦1.87 trillion in internally generated revenue (IGR) in 2025 — about 72% of its ₦2.6 trillion total revenue — up from ₦895 billion just two years earlier, driven by a dedicated Lagos Internal Revenue Service, a digital tax and e-procurement platform, an AI-assisted revenue chatbot, and a Land Use Charge that itself grew over 30% in a single year.
Nairobi County raised own-source revenue from roughly KSh 8 billion in 2022 to a record KSh 15.4 billion in 2025/26 — a 92.5% increase in four years — driven by land rates, hospital revenue, business permits, parking fees and the 'Nairobi Pay' digital platform, achieved largely through enforcement and digitisation rather than new taxes.
South Africa's major metros — Johannesburg, Cape Town, eThekwini and Tshwane — self-generate around 81% of municipal income, principally through property rates and on-sold electricity and water tariffs, reflecting a legal and administrative framework built over two decades of municipal finance reform.
Dar es Salaam finances about a quarter to a third of its own budget from local revenue. Lagos finances roughly three-quarters, and South Africa's metros over four-fifths. The difference is not primarily that those cities are richer — it is that they have invested for years in valuation, digitisation, and dedicated revenue administration. That is a strategy gap as much as a structural one, and strategy gaps can be closed faster than legal reform.
07 — Section 5National Fiscal Context and Recent Trends, 2024–2026
The national picture provides useful context for interpreting Dar es Salaam's figures. In the first half of 2024/25 (July–December 2024), national LGA own-source collections reached TZS 697.8 billion, equivalent to 103.5% of target for that period, following second-quarter collections of TZS 342.1 billion (99.2% of the quarterly estimate) — evidence of steady, broadly on-target collection performance at the aggregate national level.
For the 2026/27 fiscal year — the first budget year under FYDP IV — the national budget, presented to Parliament on 11 June 2026, totals TZS 62.33 trillion. Of estimated total revenue of TZS 46.79 trillion, TZS 36.99 trillion is projected from tax revenue and TZS 9.24 trillion from other revenue, within which LGA own-source revenue is budgeted at TZS 1.977 trillion nationally — a relatively modest line item against the scale of the overall budget.
The Controller and Auditor General's 2024/25 annual report, presented to the President in early 2026, recorded total government revenue collection of TZS 47.2 trillion against a target of TZS 50.29 trillion (93.11% of target), with domestic revenue reaching 99.4% of projections and TRA collections exceeding goals.
| Indicator | Value | Period |
|---|---|---|
| National LGA OSR collected | TZS 697.8bn | H1 2024/25 (Jul–Dec 2024), 103.5% of target |
| National LGA OSR — Q2 alone | TZS 342.1bn | Q2 2024/25, 99.2% of target |
| National government revenue collected | TZS 47.2T | 2024/25 (93.11% of TZS 50.29T target) |
| National budget, FY2026/27 (FYDP IV Year 1) | TZS 62.33T | Presented to Parliament, 11 June 2026 |
| National LGA OSR budget target | TZS 1.977T | FY2026/27 |
National LGA own-source collections are meeting or slightly exceeding their own (modest) targets, which is a genuine administrative achievement — but the targets themselves remain small relative to national revenue and relative to the infrastructure and service needs of a rapidly urbanising population, particularly in Dar es Salaam.
Sources: Ministry of Finance, Budget Execution Report Q2 2024/25; Ministry of Finance 2026/27 National Budget documents and Budget Speech (11 June 2026); Controller and Auditor General 2024/25 Annual Report.
08 — Section 6Policy Implications for FYDP IV and Dira 2050
FYDP IV Financing Split, 2026/27–2030/31
6.1 FYDP IV's private-investment model needs investable cities
FYDP IV targets real GDP growth of 10.5%, nominal GDP of approximately US$118.1 billion, and per-capita income of roughly US$1,638 by 2031, financed through a plan costing an estimated TZS 477.7 trillion — around 70% from the private sector, 22% government, 8% public corporations. Dar es Salaam, as the location of the great majority of formal private investment and headquarters activity, is implicitly the plan's most important single geography.
TICGL's own analysis of the first FYDP IV budget has flagged a structural tension: the budget introduces a substantial number of new taxes and fees even as the plan depends on mobilising large-scale private capital — a tension compounded, not eased, by the local government financing gap documented in this report.
6.2 Dira 2050's urban ambitions require credible municipal finance
Dira 2050 targets a US$1 trillion national economy and per-capita income in the range of US$7,000 by 2050, building on the outgoing Vision 2025 framework, which formally concluded on 30 June 2026. A 25-year vision of this ambition implicitly assumes sustained urbanisation, with Dar es Salaam's population plausibly doubling or more over the vision period. Financing that scale of urban growth through central-government transfers alone would require an even larger and more centralised transfer system than the one already straining to fund the city's Halmashauri today — an approach difficult to reconcile with Dira 2050's own emphasis on private-sector-led, market-oriented growth.
6.3 The self-reliance philosophy applies locally, not only nationally
Tanzania's Presidential Commission on Tax System Reforms has explicitly framed its recommendations around a business-friendly tax system consistent with the country's self-reliance philosophy. That same principle — reducing dependency and strengthening the revenue base that funds development — applies with equal force at the municipal level. A national government reducing dependence on external grants (Development Partner grants fell 39.1% in the 2026/27 budget, with 74.2% of the budget financed domestically) while its largest city's Halmashauri remain 70%+ dependent on central transfers has not yet extended the same self-reliance logic downward to the tier of government closest to citizens.
The strategy gap persists through FYDP IV
- Property tax administration stays centralised; valuation rolls remain outdated in fast-growing, largely informal peri-urban areas.
- Dar es Salaam's OSR share of municipal budgets stays broadly flat in the 26–33% range through 2030/31.
- Central transfers continue absorbing the bulk of the revenue gap, competing with FYDP IV's own financing needs.
Comparator-city reforms are adopted
- A hybrid valuation/enforcement model returns authority to Halmashauri while retaining digitised, centralised billing where it works.
- Dedicated, accountable municipal revenue institutions and digitised billing (as in Lagos and Nairobi) are built out.
- OSR share of municipal budgets moves toward the 45–55% range achieved by regional comparators within the FYDP IV horizon.
Path A and Path B are TICGL/TERI illustrative scenarios for discussion purposes, not official government projections. Source: FYDP IV and Dira 2050 figures compiled from Ministry of Finance budget documents, National Planning Commission statements, and TICGL/TERI budget analysis.
Recommendations
09 — Section 8Data Sources and Methodology Note
This report synthesises data from the following primary categories of source. Where figures conflict across sources — as they frequently do for population and revenue estimates — this report generally presents the range rather than a single point estimate, and flags TICGL's own modelled figures explicitly as estimates.
Primary Sources
- National Bureau of Statistics (NBS) — 2022 Population and Housing Census and subsequent projections
- Good Governance Africa — Dar es Salaam African Cities Report (2025), citing National Audit Office 2023/24 local government revenue data
- Bank of Tanzania — quarterly zonal revenue collection reports
- Ministry of Finance — Budget Execution Report Q2 2024/25; 2026/27 National Budget documents and Budget Speech (11 June 2026)
- Controller and Auditor General (CAG) / National Audit Office — Annual General Report on Local Government Authorities, 2024/25 audit findings
- National Planning Commission and Ministry of Finance — FYDP IV (2026/27–2030/31) presentations and guidelines
- Office of the President — Dira 2050 statements and Presidential Commission on Tax System Reforms report (March 2026)
- Lagos State Ministry of Finance; Nairobi City County Fiscal Strategy Paper 2025; South African National Treasury / Municipal Money platform
- TICGL/TERI original analysis, including budget and revenue commentary published at ticgl.com
Methodology Note
Figures compiled across sources may differ slightly depending on definitional scope (administrative region vs. metropolitan agglomeration; operating vs. total revenue; fiscal-year timing) and prevailing exchange rates at time of publication. Where sources conflicted, this report presents the range and notes the more conservative or officially-sourced figure where applicable. Illustrative scenario figures in Section 6 (Path A / Path B) are TICGL/TERI modelling for discussion, not official government forecasts.
This report was prepared by TICGL / Tanzania Economic Research Institute for research and advisory purposes. Figures marked as TICGL estimates or projections are the firm's own modelling and should be distinguished from officially published government statistics. © 2026 Tanzania Investment and Consultant Group Ltd (TICGL).
10 — Quick AnswersFrequently Asked Questions
How much own-source revenue did Dar es Salaam's local governments raise in 2023/24?
Dar es Salaam's five Halmashauri collected TZS 245.8 billion in own-source revenue in 2023/24 — about US$98 million, or roughly US$17 per resident per year — financing 33% of operating revenue and 26% of total revenue.
Why does Dar es Salaam generate so much tax revenue but so little local government revenue?
Firms headquartered in Dar es Salaam generate an estimated 70% of Tanzania's tax revenue, but they are taxed centrally by TRA based on where they file, not where their activity happens. Almost none of that revenue is assigned to the city's own Halmashauri.
How does Dar es Salaam's own-source revenue compare to Lagos, Nairobi, and South African metros?
Dar es Salaam finances roughly 26–33% of its budget locally, versus over 50% targeted in Nairobi, ~72% in Lagos, and ~81% in South Africa's major metros.
What is the size of Dar es Salaam's local government revenue gap?
In 2023/24, the gap between what Dar es Salaam's Halmashauri needed (TZS 941.9 billion) and what they raised locally (TZS 245.8 billion) was TZS 696.1 billion, financed almost entirely through central transfers.
Why does property tax generate so little revenue for Dar es Salaam's municipalities?
Property tax billing has largely been centralised through TANESCO utility-linked billing, distancing municipal councils from valuation rolls, rate-setting and enforcement, and limiting growth in this revenue line as the city's property stock expands.
Muhtasari kwa Kiswahili
Kwa Nini Jiji Tajiri Zaidi la Tanzania Linaendesha Serikali za Mitaa Masikini Zaidi Kifedha? Utafiti mpya wa TICGL/TERI unaonyesha kuwa Halmashauri tano za Dar es Salaam — Jiji la Dar es Salaam (Ilala), Kinondoni, Temeke, Ubungo, na Kigamboni — zilikusanya TZS bilioni 245.8 tu za mapato ya ndani (own-source revenue) mwaka 2023/24, sawa na asilimia 26 ya mahitaji yao yote ya mapato na asilimia 33 ya mapato ya uendeshaji. Hii ni licha ya Dar es Salaam kuchangia takriban asilimia 15–20 ya Pato la Taifa (GDP) na kuwa na makao makuu ya makampuni yanayochangia takriban asilimia 70 ya makusanyo ya kodi nchini.
Pengo la mapato: Halmashauri za Dar es Salaam zilihitaji jumla ya TZS bilioni 941.9 mwaka 2023/24 lakini zilikusanya TZS bilioni 245.8 tu kutoka vyanzo vyao vya ndani — pengo la TZS bilioni 696.1 lililofidiwa karibu yote na ruzuku za Serikali Kuu.
Ripoti hii inaonyesha kuwa tatizo hili si la kimuundo pekee (upana mdogo wa vyanzo vya kisheria vya mapato na usimamizi wa kati wa kodi ya majengo), bali pia ni la kimkakati: majiji linganifu kama Lagos (~asilimia 72), Nairobi (zaidi ya asilimia 50 kwa lengo la 2025/26), na miji mikuu ya Afrika Kusini (~asilimia 81) yanajikusanyia mapato zaidi kwa sababu ya uwekezaji wa muda mrefu katika uthaminishaji wa mali, uwekaji digitali, na taasisi maalum za ukusanyaji mapato — si kwa sababu tu ya kuwa na uchumi mkubwa zaidi.
TICGL inasisitiza kuwa mafanikio ya Mpango wa Tatu wa Maendeleo wa Miaka Mitano (FYDP IV, 2026/27–2030/31) na Dira ya Taifa ya Maendeleo 2050 (lengo la uchumi wa Dola trilioni 1 na kipato cha wastani cha Dola 7,000 kwa mtu) hayawezi kufikiwa endapo jiji kuu la kiuchumi la nchi haliwezi kugharamia miundombinu na huduma za msingi zinazofanya ukuaji uwe endelevu na wa kuvutia uwekezaji.
- Mapato ya ndani ya Halmashauri, 2023/24: TZS bilioni 245.8 (asilimia 26 ya mahitaji)
- Pengo la mapato: TZS bilioni 696.1, lililofidiwa na ruzuku za Serikali Kuu
- Mchango wa Dar es Salaam kwenye GDP ya Taifa: asilimia 15–20; kwenye kodi ya Taifa: karibu asilimia 70
- Ulinganisho: Lagos ~asilimia 72, Nairobi zaidi ya asilimia 50, miji mikuu ya Afrika Kusini ~asilimia 81
Vyanzo: Ofisi ya Taifa ya Takwimu (NBS), Ofisi ya Mdhibiti na Mkaguzi Mkuu wa Hesabu za Serikali (CAG), Good Governance Africa, Benki Kuu ya Tanzania (BOT), Wizara ya Fedha, na utafiti wa TICGL/TERI. Uchambuzi umeandaliwa na Idara ya Utafiti ya TICGL / Tanzania Economic Research Institute (TERI), Agosti 2026.