A Dissertation submitted in partial/fulfillment of the requirements for the award of the Degree of Master of Science in Accounting and Finance (MSc. A&F) of Mzumbe UniversityThe study, which examined the factors that influence the collection of own source revenue in local government authorities, used survey and case study research strategies to achieve its objectives. Its specific objectives were; examining the impact of local government authorities initiatives to improve the collection of own source revenue, examining the factors against the success of initiatives to improve the collection of own source revenue in local government authorities and exploring the remedial measures against the challenges facing initiatives to improve the collection of own source revenue in local government authorities. Data were collected through questionnaires, interview and documentary review. This study was conducted because evidences showed that the local government own source revenue continued being poor despite a number of programs and initiatives to improve it. Findings of the study were presented in line with the three research objectives and summarized in three categories. The first category of findings indicate that initiatives to improve the collection of own source revenue in local government authorities did not bring about the intended results. The two initiatives which were measured (outsourcing and ICT) did not bring about desired impact on revenue. The second category of findings indicated such factors as lack of feasibility study of own source revenue potential before outsourcing, shortage of ICT facilities, lack of autonomy to identify new sources of revenue to be among the factors influencing the success of initiatives to improve the collection of own source revenue in local government authorities in Tanzania. The third category of findings are in the form of remedial actions against challenges faced during implementation of initiatives to improve the collection of own source revenue in local government authorities. These remedial actions include a complete assessment of revenue potentials before outsourcing, procurement of enough ICT facilities for revenue collection and granting of more autonomy to local governments to identify potential sources of revenue. Among the study’s recommendations include granting of more authority to local governments to expand revenue bases, feasibility study of revenue potentials should be done before outsourcing the collection of own source revenue and training of revenue collectors the application of ICT to collect revenue.