The impact of internal revenue collection efficiency on service delivery performance the case of Mwanza district councils
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Mzumbe University
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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.
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.
Keywords
internal revenue collection, service delivery performance