A Dissertation Submitted to Mzumbe University, Dar es Salaam Campus
College in Partial Fulfillment of the Requirements for Master of Science in
Accounting and Finance (MSc A & F) of Mzumbe University.
The policy of decentralization by devolution (D-by-D) of the Government of
Tanzania (GoT) transferred powers from the central government to the local
government authorities to determine their own development initiatives. The policy,
among other things, expects the local authorities to tap into the locally available
resources to increase their own revenue. It was against this background that the
study was conducted to assess the tourism sector in increasing own source of revenue
in Mkinga District Council. More specially, the study analyzed the existing revenue
collection system, identified natural resources as a source of revenue and assessed
possible ways to increase revenues through tourism with view to formulating an
action plan for improving the existing own source of revenue collection system
through tourism and also identified possible ways to help the government increase its
own source of revenue through tourism. Both qualitative and quantitative methods
were employed in data collection. Research findings were obtained by using
Documentations, Interview and questionnaires. The presentations of data were
illustrated by using tables, figures, charts, percentages and frequencies. The study
constituted 50 respondents who responded to questionnaire and interview.
The study found out that the Mkinga District Council (MDC) had a lot of touristic
sites that are being underutilized. Lack of proper planning for effective management
of own sources of revenue. This study was launched as a response to the lack of
studies on how event tourism strategies are used in destinations. Firstly, attention
was directed to the role events play in the overall strategies of tourism organizations.
To expand employment benefits from tourism, the governments must create better
tourism education facilities, as many business owners list a lack of skilled labour as a
key challenge and more jobs are going to outsiders as a result. This should be given
special high attention in Tanzania. Governments should also keep in mind benefits to
the poor as they build tourism infrastructure, seeking ways to improve the lives of
local