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This study was conducted to examine the factors affecting revenues collection in Local
Government Authorities, a case of Biharamulo District Council. The specific objectives were to
determine the sources of revenues collected local government in Biharamulo district council. To
examine strategies used in collecting revenues from local government in Biharamulo District
Council. To examine challenges facing revenues collection by local government in Biharamulo
District council. The study involved SME’s available in Biharamulo District Council, local
government officers responsible for revenues collections as well as inhabitants of Biharamulo
District Council. This study employed a mixed research approach where 12 officials were
interviewed and 196 other respondents were given a questionnaire. The 196 respondents, include
officials from the district council, revenues collection officials, SME’s as well as the inhabitants
of Biharamulo district council who were well conversant with revenue collection and challenges
associated with it. The study used questionnaire and interviews for data collection so as to get
the desired information and obtained data were analyzed using Statistical Package for Social
Science (SPSS V.20). The findings from questionnaire and interview were that revenues are
collected from multiples sources due to the presence of these sources such as taxes, fines,
penalties, and other contributions in Biharamulo District Council which provide finances to the
government. The study also found that the major strategies that are being used by the Local
government council in Biharamulo District in collecting revenues from basing on the nature of
services provided which may act a source of revenue. The findings successifully revealed that
there are the challenges which directly affect the process of revenues collection and they affect to
high extent revenue collection process in Biharamulo District Council. Therefore the study
recommended that the government should ensure that revenue collection devices are available
for free or else with little contributions. Provision of capacity building seminars to staff
responsible for revenue collection for effective collection with due diligence. Also, revenue
collectors should be faithful in estimating the revenue needed to be charged to the businessmen.
Community members and businessmen should have a habit of self-compliance to revenue
contributions. Recruit qualified staff on the area of revenue, That the BDC must plan different
projects so as to boost revenue collection of BDC, The BDC must use computerized system for
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revenue collection where all data and information pertaining various sources of revenue
collection will be systematically kept. |
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