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This study aimed at assessing the performance of Local Government Authorities in
collection of service levy and it focused to Karatu District Council (KDC ) as a case
study .The study used KDC staff, Councilors and Taxpayers in the area of the study
Specifically , it aimed at identifying the sources of collecting service levy in the
council ,find out whether revenues are collected from these source and examining the
procedures used in collecting service levy from these sources and determine how the
collected revenue is accounted for .
Data was collected using questionnaires, in-depth interview and through observation
Secondary data was collected from various documents of the council and other materials
in library through internet services.
The finding were observed to be the main problems were found was lack of tax payers
education, lack of revenue registers and outdated Main Act.
The collected data was analyzed using Computerized packages such as Microsoft Excel
Findings was based on the objectives of the study .Conclusion was thereafter be given
and the study made some recommendations include taxpayers education, maintenance of
revenue registers, review of main Act to include non corporate entities in paying the
service levy and on how to improve the performance of the council in collecting service
levy revenue. |
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