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The study aimed at investigating revenue collection strategies in Local Government
Authorities, to assess revenue collection strategies used in Temeke Municipal
Council and to investigate the reason why some strategies of collecting revenue fail
by using Temeke Municipal Council as a case study.
Based on the objective and research questions, the research instruments such as
questionnaires and review of various documents were used to get information that
addresses the issues under study. Also, the study involved a sample of 100
respondents, where the sampling techniques used was non probability sampling. The
purposive and convenient sampling was used to get respondents from the study
population. The data collection methods include questionnaires and review of various
documents.
The collected data were coded, analyzed and presented in chapter four; then were
later discussed in chapter five of this report. Excel was used to analyze these data
from the field. Therefore, the study found that, there two revenue collection
strategies in Temeke Municipal Council, that is, revenue collecting agents and
council revenue collectors. 51% of respondents favored use of revenue agents, while
46% favored use of revenue collecting agents (outsourcing) and 3% were not certain
which strategy should be used by Temeke Municipal Council. It was also revealed
that, both strategies are doing well although they have some challenges which
include corruption, tax evasion, tax exemption, and poor feasibility of revenue
sources before outsourcing them to agents.
Finally, the study concluded that, the council should continue using both revenue
collecting strategies, however, the council should make sure that, all weakness are
dealt out to make the sources deliver more revenue to the council. |
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