A Dissertation submitted in Fulfillment of the Requirements for the Award
of the Degree of Master of Science in Economics (PPM) of Mzumbe
University.
2013
This study was based on the contibution of ownsources revenue collection to the
implementation of development projects in Dar es salaam Municipal Councils (Ilala,
Temeke and Kinondoni). Councils revenue collection and expenditure time series
secondary data from 2003 to 2012 collected quarterly were used, where by Ordinary
Least square method was used to estimate the model. Overall results by using F-test
shows p(0.0000) and it is statistically significant by 1%, this implies ownsources
revenue collections have an impact on implementation of development projects in Dar
es salaam municipal councils.
Despite of that significancy, still there was some variable which did not satisfy all
conditions of significance. Variable like funds collected from sales of municipal
properties did not show linear relationship to implementation of development projects,
but all the remaining variables were statisticaly significant and linearly related to
implementation of development projects in Dar es salaam municipal councils.
These result will help decision makers to make appropriate policies and decision on
how to emphasize and concetrate more on ownsources revenue collection. This also will
help many Local Government Authorities to identify more sources of income which can
rise their revenue and set a clear demarcation of some amount of funds to be spent for
implementation of development projects, rather than spent on everyday expences
(Recurrent expenditures).
Key words:
Ownsources revenue collection, Development projects, Dar es
salaam Municipal Councils.