| dc.creator |
Nyomeye, Emanuel |
|
| dc.date |
2020-11-09T06:09:39Z |
|
| dc.date |
2020-11-09T06:09:39Z |
|
| dc.date |
2020 |
|
| dc.date.accessioned |
2021-05-05T08:08:42Z |
|
| dc.date.available |
2021-05-05T08:08:42Z |
|
| dc.identifier |
APA |
|
| dc.identifier |
http://hdl.handle.net/11192/4470 |
|
| dc.identifier.uri |
http://hdl.handle.net/11192/4470 |
|
| dc.description |
A Dissertation Submitted in Partial Fulfillment of the Requirement for the
Award of Degree of Masters of Business Administration in Corporate
Management (MBA-CM) of Mzumbe University |
|
| dc.description |
The main objective of this study is to assess factors for declining revenues
collection in local government authorities in Tanzania: a case of Mbinga district
council. The study had three objectives which are examining sources of
revenues affecting revenue collection in LGAs, the strategic plan affecting
revenue collection in LGAs and the collection process affecting revenue
collection in LGAs. The study adopted a case study design. The study’s population
was from Mbinga district council. A sample of 36 respondents was recruited
through the use of simple random techniques and purposive sampling techniques.
Data was collected through the use of questionnaires and interviews. Both
qualitative and quantitative approaches were used in data analysis. There are
a number of sources of revenues from the council under study such as property
tax, tax on goods and services, tax on specific services, tax on administrative
fees and charges as well as fines and penalties. However, it was found that there
are new sources of revenue at the district council. Moreover, it was found that
there is no diversification of tax portfolio based on the strategic plan, there is
also no desirable tax structure as well as there is no effective execution of the
budget strategic plan. Lastly, it is concluded that the revenue collection at the
district council is very complicated, couple with the unfair assessment. Also, there is
poor cooperation between tax collectors and taxpayers and agents assigned on
tax collection are very incompetent. It is recommended that the council should
endeavour in providing education to the taxpayer on the uses of revenue collected. This
will persuade the taxpayer to pay tax willingly and without demanding enforcement
from enforcement organs like police and other organs. |
|
| dc.language |
en |
|
| dc.publisher |
Mzumbe University |
|
| dc.subject |
Declining revenues collection |
|
| dc.subject |
Local government authorities in Tanzania |
|
| dc.title |
Factors for Declining Revenues Collection in Local Government Authorities in Tanzania:A Case of Mbinga District Council |
|
| dc.type |
Thesis |
|