Assessment of the factors contributing to low revenue collection in Local Government Authorities in Tanzania” A case study of Tunduma Town Council.

Mvella, Raphael Erbest (2018) Assessment of the factors contributing to low revenue collection in Local Government Authorities in Tanzania” A case study of Tunduma Town Council. Masters thesis, The Open University of Tanzania.

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Abstract

This study was mainly on assessing the factors contributing to low revenue collection for Tunduma Town Council. Tunduma Town Council has many sources of revenue which some are directly collected by the Tunduma Town Council while other being outsourced to local privatized agents. The Town Council has been experiencing performance failure in revenue collection from their own sources while the expenditure for community services is a highly increasing practice. In addressing such a financial gap, the researcher specifically focused on identifying main own sources of revenue collected by the Town Council, determining process of revenue collection in practice for the Town Council and finally examining the best revenue collection system and recommended improvements for Tunduma Town Council. The study used survey questionnaire and structured interview for data collection. However, the study used purposive sampling technique to enable collection of data from units with involvement, specialist experience and knowledge on revenue collection. Also it employed quantitative research design because data analysis through descriptive statistics involved mathematical manipulation. A sample size of 50 respondents was used based on purposive judgmental sampling. The study population selected was from revenue collectors’ point of view. in revenue from various sources was noticed due to some managerial factors. The researcher expects significant increase in revenue from various own sources if proper revenue management practices will be employed. The dissertation is made of five chapters. Chapter one presents background information to the problem. Chapter two constitutes the literature review relevant to the study. The Research methodology is presented in chapter three. Chapter four involves Research findings, analysis and discussion. Lastly, chapter five gives summary, conclusion and recommendations.

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