BOT and TRA can parsue the following proposal to increase efficiency,transparency and ensure that we are going to spend public fund prudently 1. Each department within the government - police, military, social security, Local governments, health department, etc - should maintain a separate debit account (preferrably with the central bank). 2. Towards the end of each year, each government department must prepare a separate budget for the next year and present it to the house(bungeni) for ratification. Adjustments will be made until the parliment is satisfied. 3. At the end of the year, Bank of Tanzania(BOT) will collate the departmental budgets, check their account balances, and calculate how much money needs to be collected as tax revenue during the coming year to cover the combined budget for all government departments. 4. Based on the approved departmental budgets alone, BOT will calculate the revenue sharing ratio for each government department. E.g. 1% for police, 5% for health, 4% for Arusha Region, and so on. 5. After using the budget to calculate the amount of tax revenue required for the year, the BOT will set the various tax rates (income tax, value added tax, everything) in such a way as to meet the exact tax revenue required. 6. At the beginning of the new year, the new tax rates will immediately come into operation. 7. As tax revenue flows in from any of the various sources, it will be immediately divided based on the revenue sharing ratio for each department (calculated in step 4) and moved into the departmental accounts. 8. Once tax money is in the account of one government department it will be under the control of the head of that department and must be used by that department for the predetermined purpose. (money meant for education can't be used to pay Mps's travel allowance or buy a presidential jet). I feel that such a system will encourage accountability to a maximal level and discourage corruption. When people pay tax, they will now what percentage is being used to pay the police, what percentage is going into health, and what percentage is being wasted by just using viewing the BOT or TRA website to view the revenue sharing ratio.