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This study aimed at examining the impact of internal revenue collection on the
development of infrastructure in Bukoba Municipal Council. Infrastructure of the
council depends much on internal revenue. Therefore internal revenue collection of
the Council is the cause of the development.
The methodology used were non participatory method, the study used a case study
design, Bukoba municipal was used, and primary data were collected using
questionnaire while secondary data were collected through documentary review. The
information collected were analyzed using computer packages and processed them
using manual method. The decision criterion was taken to the highest percentage.
The researcher used primary and secondary methods of data collection to generate
the needed data. The researcher used both qualitative and quantitative research
designs with a sample of 90 respondents included the staff of Bukoba Municipal
Council. The data obtained through questionnaire and documentary. The data
presented in tables and expressed in simple percentages.
The major findings found were under collection of internal source of revenue. The
following were some of the findings which lead to insufficient development of the
Bukoba Municipal: Bukoba Municipal council were incapable to deliver services and
development expected by the people and insufficient of internal revenue collected to
maintain the existing infrastructures.
The researcher therefore recommended that the challenge that contribute to the
declining trend of internal revenue collections in Bukoba that include, political
interference, poor collection systems, inadequate facilitation, traditional defaulting.
Such challenges should be addressed using the following measures because were not
beyond management control;- motivating revenue collector, mobilizing politician not
to interfere in revenue collection, outsourcing of internal revenue collection and
training revenue collectors because Internal revenue collection had a positive or
negative correlation on development.
The researcher suggested that future studies should be conducted to analyze any
other factors that affect internal revenue collection as well as development in local
governments‟ authorities in Tanzania. |
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