Land ownership management is a critical administrative process that requires secure record maintenance, transparent ownership verification, and efficient property transfer mechanisms. Conventional land registry systems primarily depend on centralized databases and paper-based documentation, making them susceptible to document forgery, unauthorized modifications, duplicate ownership claims, lengthy verification procedures, and administrative inefficiencies. These limitations often result in ownership disputes, reduced public trust, and delays in property transactions. This paper presents a Blockchain-Enabled Secure Land Registry Framework that leverages blockchain technology to establish a decentralized, transparent, and tamper-resistant platform for land registration and ownership management. The proposed system integrates a React.js-based user interface with a Node.js and Express.js backend, while Firebase Authentication and Firebase Firestore manage user authentication, supporting documents, and application data. Ethereum smart contracts developed using Solidity are employed to securely record land registration, government verification, and ownership transfer transactions on the blockchain, with Ganache serving as the blockchain testing environment. Every approved transaction generates a unique blockchain transaction hash, enabling secure verification, complete traceability, and immutable ownership history. The hybrid architecture combines the scalability of cloud-based data management with the integrity of blockchain technology to ensure efficient record retrieval while preventing unauthorized alterations. The implemented framework demonstrates secure land registration, transparent ownership transfer, simplified government verification, and reliable auditability with minimal operational complexity. The proposed solution provides a scalable and cost-effective approach for modern digital land administration and establishes a strong foundation for future integration with national land registries, electronic identity verification, GIS-based property mapping, and mobile-enabled citizen services.
Rahmat, Agus Surono, Agung Iriantoro, Maslihati Nur Hidayati
The digital transformation of land administration in Indonesia has accelerated the adoption of electronic land certificates as an instrument for improving administrative efficiency, data security, and legal certainty. This study examines the legal status of electronic land certificates within Indonesia’s national land law system and identifies the principal legal, institutional, governance, and technological challenges affecting their implementation. Employing a qualitative descriptive design with a normative juridical approach, the study analyzes the Basic Agrarian Law, the Electronic Information and Transactions Law, regulations issued by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN), and relevant legal and scholarly literature. The findings demonstrate that electronic land certificates have a valid legal foundation and offer significant advantages, including faster administrative procedures, enhanced document authentication through certified electronic signatures, improved protection of land records, and reduced risks of physical loss and document forgery. Nevertheless, their implementation remains constrained by regulatory inconsistencies, institutional capacity gaps, unequal digital infrastructure, cybersecurity risks, data protection concerns, and potential disputes arising from electronic system failures. The study further identifies permissioned blockchain as a potential complementary mechanism for strengthening data integrity, traceability, and transactional transparency, provided that its adoption is supported by appropriate legal and institutional safeguards. This study contributes an integrated legal–institutional–technological framework for understanding electronic land administration and argues that regulatory harmonization, strengthened digital governance, institutional capacity development, and resilient cybersecurity infrastructure are essential to ensuring legal certainty and sustainable protection of land rights in Indonesia.
Yescha Nuradisa Ekarachmi Danandjojo, Samira Ramezani, Johan Woltjer
Multiple land rights holders and layered land rights structures create fundamental challenges for implementing land-based financing methods such as land value capture (LVC). In a decentralized governance system, overlapping land rights and fragmented planning complicate coordination and limit the effectiveness of LVC for financing transport infrastructure development. This study examines how different rights holders contribute to implementing land value capture within a layered land rights and multi-level governance system in Indonesia, using the Jakarta Mass Rapid Transit (MRT) project as a case study. In Indonesia’s decentralized system, multiple levels of government apply different planning tools to regulate land use and development, complicating coordination between planning, land rights, and LVC mechanisms. Qualitative data from semi-structured interviews and policy analysis show that overlapping land rights and fragmented regulations create legal and administrative uncertainty. This uncertainty acts as a barrier to cross-governmental coordination and private stakeholder engagement, both of which are necessary for a workable LVC framework. Although a formal LVC framework exists, unclear rules on which rights holders should contribute, combined with complex administrative procedures, limit its practical use. This study contributes to the LVC literature by linking instruments to specific land rights holders and by extending the bundle-of-rights perspective. It explains why LVC remains underutilized in contexts with layered land rights and decentralized governance. The findings highlight the need for policy reforms to clarify contribution obligations, improve coordination across governance levels, and simplify the administrative process.
This article examines whether the use of stablecoins as instruments for financing agribusiness produces civil-liability imputation gaps that are incompatible with traditional dogmatic assumptions. Through a hypothetical-deductive method and a dogmatic-functional approach, the study analyzes stablecoins, tokenized agribusiness financing, decentralized finance, and comparative regulatory frameworks in the European Union, the United States, and Brazil. It argues that the operational decentralization promoted by stablecoins fragments the poles of liability, weakens linear causation, and renders the classical fault paradigm insufficient. The article proposes an interpretive model based on three pillars: layered proportional liability, duties of governance and due diligence, and accountability as an autonomous criterion of imputation. It concludes that civil liability has the dogmatic resources necessary to respond to the tokenized economy, provided that causation, fault, and risk are reconstructed in light of the structural complexity of blockchain-based arrangements.
Land registration is a fundamental function of governance, directly impacting economic development, social stability, and individual wealth security. Yet, despite its critical importance, traditional land registry systems across the world continue to suffer from persistent and costly problems. These include document forgery, unauthorized alterations by corrupt officials, double spending (i.e., selling the same land parcel to multiple buyers), fraudulent title transfers, loss of physical records due to fire or natural disasters, and bureaucratic inefficiency that results in years-long delays for property transfers. According to the World Bank, nearly 70% of the world's population lacks access to reliable land titles, and land disputes account for a significant percentage of civil litigation globally. To address these systemic vulnerabilities, this paper proposes a decentralized land registry system built on blockchain technology. Blockchain—a distributed, immutable, and transparent digital ledger—offers unique properties that directly counter the weaknesses of centralized land registries. The proposed system leverages three key blockchain features: (1) decentralization, which eliminates single points of failure and removes the need for trust in any central authority; (2) smart contracts, which are self-executing agreements that automate land transfers, verify ownership conditions, and release payments only when all predefined criteria are met; and (3) cryptographic hashing, which creates unique digital fingerprints for land documents (such as sale deeds, survey maps, and mutation records), making any tampering instantly detectable.
In recent years,Land registration systems in many countries faces various challenges such as duplicate property, forgeries in documents, ownership conflicts, and unauthorized resale of property. Traditional systems are vulnerable to human errors, tampering of data, corruption which leads to lack of transparency and trust between buyer and seller. To overcome these issues,blockchain technology offers an immutability and transparency land registration system, but blockchain alone fails to ensure ownership integrity during transfer. This paper proposes a Blockchain and Non-Fungible Token (NFT)-based land registration system which ensures unique ownership of property , prevents duplicate registration of land , and reduces fraudulent during transactions. Each land parcel is represented as a unique NFT deployed on a blockchain network, which acts as an blockchain-based land title. Smart contracts enables ownership verification and allow land transfer only by the authorized owner.Land- related documents are stored using the InterPlanetary File System (IPFS), ensuring data integrity and decentralized storage. The proposed system ensures security, transparency and tamper proof while allowing ownership transfer. Experimental implementations and evaluation of implementations establish that the system effectively prevents duplicate land titles, fake ownership of property , and resale of already sold land. The solution provides a scalable and reliable approach for modernizing land registry systems using decentralized technologies.
Hayat Ullah Abid, Syeda Maria Zafar, Muhammad Arslan, Muhammad Essa
Land ownership is a crucial element of society, providing stability, economic opportuni ties, and social identity. However, managing land ownership in Pakistan is complex and challeng ing, plagued by disputes, fraud, and inefficiencies in land markets. Tokenization, derived from Web 3.0 and blockchain technology, offers a promising solution by digitizing land parcels into tokens stored on a secure and transparent distributed ledger. This paper explores how tokenization can enhance the efficiency, transparency, and accessibility of land markets, streamline the verification and transfer of ownership, reduce fraud risks, and improve market liquidity. The study also outlines implementation steps and data requirements for tokenization in Pakistan’s land information sys tem.
Objectives: This study aimed to analyze the tenurial system of customary land in Java, its deficiency, the accompanying consequences on land access, and the identification of modes of improvement in order to accelerate rural development. Theoretical framework: This study was based on theories of rural development and decentralization, with a specific focus on landless farmers. Method: This study employed qualitative method to analyze the tenurial system of customary land in Java. Data were collected through two steps, first, observations, interviews, and documentaries were conducted to understand the realities of customary land tenure from the descriptive statistics and narratives of local officers. Second, a focus group discussion involving local officers and villagers was held to present the initial findings, formulate a new tenancy system, and analyze the possibilities of its application in village administration. Results and conclusion: Based on the villages in the Grobogan District of Central Java Province, this study showed that land use causes unequal access to landless farmers. The land management methods to finance village development programs are currently irrelevant in the framework of recent decentralization. A system that can benefit landless farmers is contract farming. Implications of research: This study provided evidence-based information for policymakers to improve the use of customary land for landless farmers and an additional reference for rural development in the world. Originality/value: Studies on Indonesian rural development have shown the strategic position of customary lands in Indonesia, especially in Java. However, little is known about the potential of customary lands to achieve sustainable rural development, as this issue is still inadequately addressed in the literature. This led to the implementation of this study, with the objectives of analyzing the tenurial system of customary land in Java, its deficiency, and accompanying consequences on land access, alongside identifying improvement approaches in order to accelerate rural development.
Whether fiscal decentralization will lead to agricultural land “non-grainization” has been widely debated in academic circles. How to improve the efficiency of financial support to agriculture and optimize the grain planting structure by clarifying the relationship between central and local powers and responsibilities is the key to ensuring food security. Based on the panel data of 170 cities in China from 2004 to 2017, this paper uses system moment estimation and a threshold effect model to explore the impact of fiscal decentralization on grain planting structure. The results show that (1) fiscal decentralization has a significant negative effect on the share of food crop cultivation in the major grain-producing areas. (2) Taking the wage level, financial support for agriculture, and land finance as the threshold variables, the test finds that there is a threshold effect of fiscal decentralization on the proportion of food crop cultivation, in which land finance dependence and rises in the wage level are conducive to mitigating the negative effect of fiscal decentralization on the proportion of food crop cultivation. (3) For the three major types of food crop varieties, the negative impact of fiscal decentralization on the share of wheat and corn crop cultivation is subject to the threshold effect of wage level, financial support for agriculture, and land finance, while the impact of fiscal decentralization on the share of rice crop cultivation is not significant. The results of the study have an important guiding role for the government to deepen the reform of the tax-sharing system, improve the long-term mechanism of stable growth of financial support for grain, and optimize the layout of the grain industry.
Abstract In coming decades, Africa's urban populations will expand, and the effects of climate change be more keenly felt. Land policies and institutions will be key for urban dwellers to be able access productive jobs, breathe clean air, and live in decent housing; for entrepreneurs, especially women, to leverage land for productive investment; and for farmers to diversify, insure against shocks, and accumulate capital. Yet, many African land registries perform poorly, command little trust, and have failed to capitalize on opportunities to improve quality, relevance, and outreach via digital interoperability, use of earth observation, and connectivity. Literature highlights scope for regulatory and institutional reforms to (a) expand property taxation and land value capture and to improve urban service delivery, planning, and land use regulations; (b) increase quality and affordability of land services and access to land price and ownership data; (c) guide issuance of rural land use rights to reduce barriers to rural factor markets, including by spatially enabling farmer registries to improve subsidy targeting and effectiveness; and (d) demarcation and transparent decentralized management of public land to attract investment, including in climate finance, without fueling corruption, and to manage disputes before they escalate into ethnic violence.
Using panel data from 275 prefecture-level cities in China spanning from 2003 to 2019, this paper employs the multiperiod difference-in-differences method to empirically analyze the policy effect of land negotiation policy on local governments’ hidden debt. The paper also investigates the influence mechanisms of land finance, budget soft constraints, fiscal decentralization and government competition. The empirical results reveal that: (1) Land negotiations promote the expansion of local governments’ hidden debt, which is counterproductive to the sustainable development of government finances. (2) The impact of land negotiation policy on local government’s hidden debt is transmitted via its effects on land finance. (3) The greater the degree of soft budget constraint and the degree of government competition, the less the expansion effect of land negotiations on the hidden debt of the government. The greater the degree of fiscal decentralization, the greater the expansion effect of land negotiations on the government’s hidden debt. (4) Land negotiation promotes the expansion of hidden debt in eastern China and inhibits it in central China, with no significant effect observed in western China. (5) Cities with larger urban scale and higher economic development levels experience stronger effects from land negotiation policies. Therefore, it is imperative to deepen the land negotiation system further, develop policy indicators and feedback mechanisms tailored to local conditions, and introduce a multiparty supervision system to enhance implementation of the land negotiation system.
Decentralization is a key governance reform which many developing countries have embarked on. Local governments are expected to use their informational advantage to improve the delivery of public goods. This result implied by Tiebout’s (1956) model requires fully informed citizens who “vote with their feet.” The model’s application to developing countries has been limited, since local decisions may not be responsive to local demands. Practitioners are shifting to innovations that minimize institutional constraints so that decentralized programs can lead to improved outcomes. Examples of such innovative ways include decentralized agricultural extension programs, which embrace farmers’ empowerment, local government, and private sector participation. Few impact evaluation studies on agricultural extension have combined qualitative and quantitative methods. This dissertation contributes to the literature by applying these methods and survey data to study the impact of a decentralized extension program in Uganda, known as the National Agricultural Advisory Services (NAADS) on the value of farm production per acre. The program is non-randomly assigned to local governments and farmers self-select in or out within participating sub-counties. Using a sample of 305 participating and non-participating farmers and local government assessment indicators as instruments, we cannot reject the null that the NAADS program has had an impact. The 2SLS results show no program impact; however, the OLS results show that the program had a positive impact on the value of farm production per acre of about 20 percent. Qualitative results show that NAADS farmers: participate in local decision making processes through farmers’ institutions; have increased knowledge on farming; and practice enterprise diversification. The quantitative finding must be treated with caution; for example, the study did not account for spillover effects. The NAADS program faces challenges inherent in Uganda’s decentralized structure; particularly the low financial and human capacity, and the weak monitoring at the local level. The policy implications include: the need to strengthen farmers’ institutions; development of a marketing strategy; clear policy guidelines for local government support to NAADS; improved coordination of NAADS activities among line ministries; need for additional resources for NAADS activities; and improved capacity of service providers.
In this article, we discuss the potential of blockchain technology in addressing the documentation of users’ land rights in the informal land rental market. Blockchain technology is a peer-to-peer protocol that can be leveraged to keep track of transactions over the internet. Publicised for its use in the bitcoin revolution, the technology provides transparency and traceability that can be used in the management of land rights. When it comes to the formalisation of land rights, blockchain technology promises to authenticate owners and other users of land, and provides a fixed ledger of land use rights transactions. At present, blockchain technology is being explored as a proof of concept in several countries to track land titles (state to individual). We extend the idea to capture the granting of land use rights (individual to individual) making use of the decentralisation, peer-to-peer nature of blockchain technology. While the technology is not a panacea to all land administration challenges, it can offer an effective means to manage land transactions, provide digital documentation to actors in the informal land rental market and reduce inefficiency in land systems. However, the uptake of the technology in land administration is limited by human related factors. These limitations include, but are not limited to, the accuracy of data being entered into the system, the ability of the system to facilitate data preservation, pre-existing institutional and legal pillars, and the digital divide across communities. Part of overcoming these barriers requires the political will of governments to invest in digital technologies and develop institutional capacities to overcome current limitations to bring land management into the industry 4.0 era.
Purpose The land sector in Ghana, particularly skin lands acquisition and title registration are fraught with several issues including unreliable record-keeping systems and land encroachments. The paper explores the potential of blockchain application in skin lands acquisition and title registration in Ghana with the aim of developing a blockchain-enabled framework for land acquisition. The purpose of this paper is to use the framework as a tool towards solving some of the loopholes in the process that leads to numerous issues bedeviling the current system. Design/methodology/approach The paper adopts a systematic literature review approach fused with informal discussions with key informants and leverages on the researchers’ own experiences to conceptualize blockchain application in skin lands acquisition in Ghana. Findings Problems bedeviling skin lands acquisition and title registration emanated from the issuance of allocation notes, payment of kola money and use of a physical ledger to document land transactions. As a result, the developed framework was designed to respond to these issues and deal with the problems. As the proposed blockchain framework would be a public register, it was argued that information on all transactions on a specific parcel of land could be available to the public in real-time. This enhances transparency and possibly resolves the issue of encroachments and indeterminate land boundaries because stakeholders can determine rightful owners of land parcels before initiating transactions. Practical implications Practically, blockchain technology has the potential to deal with the numerous issues affecting the smooth operation of skin lands acquisition and title registration in Ghana. Once the enumerated issues are resolved, there will be certainty of title to and ownership of land and property to drive investments because lenders could more easily ascertain owners of land parcels that could be used as collateral for securing loans. Similarly, property developers and land purchasers could easily identify rightful owners for land transactions. The government would be able to identify owners for land and property taxation. Originality/value This paper contributes to the literature on blockchain and application to land acquisition and title registration with a focus on a specific customary land ownership system.
Land has always been an indispensable element in farmers’ production activities, and it is the root of farmers' survival. Under the background of rural revitalization, land transfer has become an important means of boosting rural revitalization. In the process of implementing the rural revitalization strategy, how to effectively solve the problems in rural land transfer, such as fragmentation, decentralization, low utilization rate, breach of contracts and difficult financing, is an important aspect of promoting rural modernization. In this paper, the literature on land transfer at home and abroad is sorted out, the current research status and the problems of land transfer under the background of rural revitalization are summarized and consolidated, and corresponding solutions and prospects are put forward. This is of practical significance to further study the land transfer under the background of rural revitalization in China.
Decentralization reforms and rapid urbanization place increasing pressure on African urban authorities. In response, land-based finance has been gaining popularity within development discourses as a method of increasing local autonomy and financing local government infrastructure provision. This paper discusses the conceptual basis for land-based finance, the instruments that form part of this approach, and the actual application in several African cities. Drawing on three case studies (Addis Ababa, Harare and Nairobi) and a high-level scan of 29 developments in various African cities, we show how land-based finance is being implemented in practice and discuss the potential for wider uptake. We conclude that African city governments are using land-based financing, albeit in inconsistent ways. We argue that urban authorities should consider the more extensive and progressive use of land-based financing instruments, despite the constraints imposed by both technical and political conditions. A progressive agenda for local government finance in African cities should take land-based finance seriously, as well as the local practices and institutional arrangements through which it operates.
Five billion people in the world do not have the kind of ledgers that provide the documented information that allows them to transfer, partition, and aggregate assets and talents in such a way that they can be scaled up, secure investment, guarantee credit, certify reputation, and capture abstract surplus value. The difficulty that most people have in making combinations is a major cause of global inequality and unnecessary poverty.
The Cuban government has implemented a series of agricultural transformations since 2007 to increase the country’s agricultural self-sufficiency and reduce its dependency on food imports. These include the transfer (in usufruct) of State-owned land to non-State producers (e.g. cooperatives and private farmers), moderate price reforms, the decentralization of decision making, and the gradual relaxation of existing forms of agricultural commercialization. As a result of these measures, the area planted, as well as physical output and agricultural yields (in selected non-sugar crop categories) have shown mixed results, but still remain below desired levels. There are three (3) fundamental unresolved aspects that have prevented Cuba’s agricultural sector from achieving the desired outcomes: (1) the need to achieve the “realization of property,” (2) the recognition and acceptance of the market as a complementary economic coordination mechanism, and (3) the absence of a systemic focus to achieve the successful completion of the agricultural production cycle. These unresolved aspects should be addressed through: (1) the consolidation of input markets, where producers can obtain essential inputs at prices that correspond to the prices they can obtain for their output, (2) greater autonomy to allow agricultural producers to freely decide when, where, and to whom they could sell their output, after social contracts have been fulfilled, (3) the diversification of the forms of agricultural commercialization to permit greater participation by non-State economic actors, (4) allowing agricultural producers to freely hire the labor necessary to sustain and increase production, and (5) providing agricultural producers with the financing and technical assistance necessary.
David Nyange, David Tschirley, Hussein Nassoro, Abeid Francis Gaspar · 8 authors
EXECUTIVE SUMMARY Rural taxation policy is a major issue in many countries of Africa as they pursue more decentralized forms of governing and at the same time work to enhance the effectiveness, efficiency, and fairness of their tax systems. Tanzania has struggled with this issue since at least 1962, when it expanded countrywide the limited decentralization that had occurred under the colonial regime, then abolished LGAs in 1972 in favor of “Madaraka Mikoani,” only to reinstate them and enshrine them in the constitution in 1984. With wide powers to set tax policy and practice at local level, made possible by the Local Government Finance Act (LGFA) of 1982, Tanzania soon experienced a dizzying array of taxes and fees, with dramatically differing rates across LGAs. The situation became so extreme that some claimed that Tanzania by the late 1990s had “about 110 local authorities ... each with a different tax system” (Fjeldstad and Semboja 2000). A sustained effort at reform culminated in 2003, when the “head tax” and a series of “nuisance taxes” were abolished, and the produce cess was limited to a maximum of 5% (compared to rates as high as 20% in the past). Though the resulting system of local taxation is substantially less complex, less variable across LGAs, and less onerous than it was prior to these reforms, important problems remain, and stakeholder demands for further reform have been growing. Since the produce cess became the most important source of local revenue after 2003, much of the demand for reform has focused on it. In response to these concerns, GoT included a commitment to “reduce or abolish” produce cess when it signed the G8’s “New Alliance for Food Security and Nutrition” declaration. This study took advantage of a newly available database of LGA revenue and expenditure and complemented it with fieldwork in 27 LGAs with varying levels of reliance on the produce cess. Its overall purpose is to generate new empirical understanding that contributes to the on-going debate on produce cess and that informs the GoT on pros and cons of potential options for reform. Key new findings include: 1. Dependence on the produce cess varies widely among rural LGAs, from 0% of total locally generated revenue in Ngorongoro to 90% in Urambo; 2. Relative to the value of their marketed production, traditional export crops generate more than three times as much cess revenue as do food crops; 3. Much potential cess revenue goes uncollected: nationally, LGAs collect not more than one- quarter of the revenue potentially available from produce cess charges. This low level of collection reflects both limited human and institutional capacity at local level and widespread tax evasion, some of it likely featuring the collaboration of some local officials; 4. Because it is charged on the gross value of production, current cess rates can result in very high tax (even confiscatory) on net revenue among farmers that use a large amount of inputs but experience small net margins; Confirmed previous findings include: 1. With the reforms of 2003, local revenue fell sharply as a share of total LGA revenue, from 20% to a current level of 7%. Central government transfers provide the rest. Such a low share of locally generated revenue makes meaningful decentralization quite challenging. 2. Nationally, cess contributes only 1.8% of total LGA revenue, with other local taxes accounting for 5%; 3. Yet cess is the largest source of rural LGA own revenue, at 43%. Because this revenue is very flexible (it does not come with the spending dictates that accompany central government transfers), it is highly valued by local authorities, and is largely used for Councilor allowances and other “costs of doing business”; 4. Cess rates are highly variable across LGAs, varying by a factor of as much as four (Beans in Handeni at Tshs 1000/bag vs. Lushoto at Tshs 4000/bag); 5. Tax evasion is widespread and likely a more serious problem than tax avoidance; 6. But avoidance – farmers or traders or others changing their production and marketing behavior due to the tax (and especially due to the variation over space in tax rates) – can be a serious problem in particular instances. For example, some sugarcane growers in Mvomero are considering shifting their farming activities to Kilombero due to lower cess rates in the latter; and farmers and traders report that traders favor some districts over others in their food trade due to differences in cess rates; Reform options include: 1. Abolish cess in one step 2. Gradual phasing out of cess 3. Reduce the cess rate, broaden its base, and improve capacity for collection 4. Institute a differential cess for food- and non-food crops 5. Completely remove cess in food crops, leaving it only for traditional and other export crops. Simple simulations of option 3 combined with option 4 (3% for traditional cash crops, 2% for food crops) indicate that LGAs would need to improve their efficiency in collection (the share of potential cess that is actually collected) from the current estimated 28% to 41% to maintain revenue, and would increase revenue with further improvements. Complete elimination of cess on food crops (option 5) would make LGA’s jobs quite challenging, especially if rates were reduced on traditional export crops. Leaving the rate on these crops unchanged at 5%, LGAs would have to achieve nearly 60% efficiency in their collection to maintain their current revenues; dropping the cess on traditional export crops to 3% while eliminating it on food crops would require an almost certainly unattainable 83% efficiency. Based on the analysis in the paper, and in keeping with the view that improvement in tax systems is a long-term process featuring continuous, incremental improvement, the report suggests that option 3 combined with option 4 – reducing the rate of the cess (thereby reducing its variability over space), introducing a slight differential between food crops and traditional export crops, and broadening the cess collection base by working continuously to improve the human and institutional capacity of LGAs to collect taxes in efficient and fair fashion, is likely to be the best option for Tanzania. Piloting of technological and institutional innovations such as the use of mobile money for cess payment are proposed as one way to address both the inadequate local capacity and the scope for corruption in cess collection.