A Dissertation Submitted in Partial Fulfillment of the Requirement for Award of
the Degree of Master of Science in Accounting and Finance (MSc. A & F) of
Mzumbe University
The study intended to assess the impact of revenue collection on service delivery.
Communities are still facing difficulties in access to basic goods and services from local
governments Authorities (Pradeep, 2011). Majority of the citizens are not satisfied with
health, schools and other social services (REPOA, 2005).
The study based on three specific objectives:-to examine the challenges faced by Ilala
District in revenue collection, to examine how revenue collection could be improved and
to critically examine the relationship between service delivery in the local government.
The researcher used both qualitative and quantitative research designs with a sample of
150 respondents who included the staff of Ilala district. Qualitative data obtained
through questionnaires, interviews and observation while quantitative data obtained
through computation and analysis.
The research findings showed the challenges faced by the district local government such
as; political interference, tax evasion and tax avoidance, how revenue collection could
be improved and how revenue collection had a strong impact on service delivery in local
governments.
The researcher concluded that local governments have challenges in revenue collection
but such challenges were not beyond control. Basing on the findings the researcher
concluded that revenue collection has a great impact on service delivery, evidenced with
poor service delivery with a decline revenue collection and improved service delivery
with a rise in revenue collection.
However, the researchers recommended measures to improve on revenue collection like
training tax collectors, sensitizing the masses. The researcher suggested that future
studies should be conducted to analyze any other factors that affect revenue collection as
well as service delivery in local governments.