Factors affecting collection of revenue in Muleba District Council in Kagera Region Tanzania; the case study of Muleba District Council in Kagera Region

Shemdoe, Evans E.R. (2015) Factors affecting collection of revenue in Muleba District Council in Kagera Region Tanzania; the case study of Muleba District Council in Kagera Region. Masters thesis, The Open University Of Tanzania.

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Abstract

This study aimed at making an assessment on the factors affecting collection of revenues in Muleba District Council (MDC). The study specifically focused on identifying sources of revenue at Muleba District Council and volume of collection by source; actors and mechanism used in revenue collection and finally establishing factors determining collection of revenue in the study area. The study used multiple methodologies including survey questionnaires, in-depth interviews, and documentation analysis so as to increase richness of the research findings. Furthermore, sampling techniques was used to enable the researcher to reduce the amount of data needed to be collected by considering groups of people rather than the whole population. It was found that, the Muleba District Council (MDC) did not plan properly before decision of assigning the revenue collection function to revenue collectors (own revenue collectors or agents) is made. Not all sources of revenues with the council were identified, documented and adequately studied to establish the potential amount to collect annually. Furthermore, the focus seems to be on very few sources while the need to widen revenue base was quite high. An overall conclusion is that the Muleba District Council (MDC) lacks an effective and integrated approach to manage Revenue Collectors in its different revenue sources, lacks punitive actions to defaulters and Periodic monitoring and evaluation. The entire system of Managing the revenue collection need to be improved in order to make sure that council’s collect the intended revenue.

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