A Dissertation submitted to the School of Public Administration and Management in Partial Fulfillment of the Requirements for the award of a Masters Degree in Local Government (MSC-LGM), Mzumbe University
The study was set to investigate the contribution of Councilors in local revenue collection in Kigoma Municipal Council in Kigoma Region. The study was conducted in ten randomly selected wards which are, Kigoma(M), Bangwe, Mwanga Kaskazini, Mwanga Kusini, Gungu, Katubuka, Kibirizi, Kitongoni, Kasingirima and Rusimbi. The objectives of the study included; identification of own revenue sources, examining the influence of councilors in local revenue collection and examining the expenditure in the council.
The study involved 75 respondents were probability sampling used to get the tax payers, councilors, MEOs and WEOs. In addition non probability sampling used to get Mayor, MD, MT, RA and Heads of Departments. Data were collected by using; questionnaires, interviews and documentary resources after that the data were coded, processed and analyzed. The finding revealed that there are some impediments that hinder local revenue collections. It was noted that there are: political pressure from councilors, the conflict between councilors and administrators, economic gain perceived to councilors and the conflict of interest between MEOs, WEOs against the councilors.
The study concludes by proposing some measures to be taken so as to bring positive involvement of local revenue stakeholders, as a way to improve the domestic revenue collection. These are: the provision of education and training for both tax payers and tax collectors, citizens should have the right and access to get information on local tax collected and how local revenues are spent. The practice of good governance should be encouraged, controlling the political pressure to the Councilors as well as to solve conflicts that exist between the Councilors and government Officials, strengthen the capacity base of local revenue by establishing new sources of local revenue collection. Finally, rule of law, responsiveness, transparency and participatory approach should be the central focus to the Municipal council as the way to improve local revenue collection.