Effectiveness of Local Government Revenue Collection Information System on Enhancing Revenue Collection in Madaba District.

Kayombo,, Adili V. (2023) Effectiveness of Local Government Revenue Collection Information System on Enhancing Revenue Collection in Madaba District. Masters thesis, The Open University of Tanzania.

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Abstract

This study analyzed the effectiveness of Local Government Revenue Collection Information System (LGRCIS). The adopted research design was cross sectional, whereby qualitative and quantitative approaches were used. A study sample size of 52 respondents was determined using Krejcie and Morgan’s tables (1970). Random sampling techniques were used to select respondents from the study population. Research instruments such as questionnaires and review of various documents were used to get the information that addresses the issues under study. Study findings show that indicators of effective revenue collection systems are not functioning well as per respondents’ inquiries. Findings further disclose an interesting trend of own source revenue collection especially in 2017/2018, 2018/2019, 2021/2022 fiscal years with 36%, 11% and 29% respectively. Causes are attributed to factors like narrow tax base, assessment of revenue sources, weak internal control systems, and inadequate sensitization of tax payers, weak administrative capacity and weaknesses in revenue enhancement strategies. The study recommends good practices in revenue enhancement strategies particularly implementing APF to increase council revenue base. Finally, the study concluded that local revenue collections in local governments are low and there were various causes for the low collection performance. However, the LGAs should make sure that the causes are dealt with to make sources deliver more revenue to the council and new sources of revenue should be identified. Key Words: Revenue collection system in local government, indicators and challenges

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