A Dissertation Submitted In Partial Fulfillment of the Requirement for the Award of
Degree of Master of Science (Accounting and Finance) of Mzumbe University
This study was carried out to examine the impact of internal revenue revenue collection
efficiency on service delivery performance in Mwanza District Councils. The researcher
employed case study research design to study and describe the phenomenon as it exists.
In order to determine the causal effect relationship between revenue collection efficiency
and service delivery performance researcher employed probability regression model
(logit model) in this study in order to explore the relationship between the two constructs
which was the main concern of the study. A sample size of 80 respondents was
employed to collect data to suffice the need of the study. These 80 respondent were
divided into 4 strata from which random sampling technique was applied to draw a
sample of 20 respondents from each strata.
Findings obtained reveals that revenue collection performance have significant positive
correlation with all of the four dimensions of the service quality being examined by
researcher namely; availability of tangibles; reliability of services; responsiveness of
employees to citizens concern and assurance of services being rendered to the citizens
by the council.