Abstract:
Co-operative Societies in Tanzania are regulated by, among other things, the Co-operative legislations. The latter represents the legal framework for the regulation of the co-operative societies. Co-operative legislations cater for many aspects in the functioning of the societies. These include their objectives, formation, management and their ultimate demise. The Co-operative Societies Act, 2013 (hereinafter, the Act) is a recent legislation regulating the co-operative societies in Tanzania. Generally, it caters for the regulation of co-operative societies in Tanzania Mainland. This article analyses the Act reflecting on the new trends in the regulation of co-operative societies in Tanzania Mainland. The establishment of the Tanzania Co-operative Development Commission and aspects generally attached with the management of co-operative societies are subject to the analysis.