Dissertation (MA Business Administration)This study examined the effects of internal control system on the performance of revenue collection in Local Government Authorities in Tanzania. Specifically the study focused on examining the effects of control activities, information and communication and monitoring activities on the performance of revenue collection. The study adopted cross sectional research design and a sample of 152 respondents was selected from three LGAs using purposive sampling technique. Data collection methods included interview, questionnaire and documentary review. Qualitative data were analyzed using thematic analysis and quantitative data were analyzed using descriptive statistics and inferential statistics where multiple linear regression model was used. The study found out that control activities make LGAs adhere to policies and procedure, training of staff and segregation of duties in revenue collection. The findings also revealed that information and communication lead to transfer of information, record transaction and proper identification and capturing information in revenue collection. Furthermore, the finding indicated that monitoring activities contribute to regular internal audit, supervisory activities and regular management activities in revenue collection process. Therefore, study concludes that; internal control system significantly improves the performance of revenue collection in Local Government Authorities of Tanzania. Hence, for sustainable revenue collection performance, the Local Government Authorities in Tanzania should consider components of internal control system namely; control activities, information and communication and monitoring activities. Also Local Government Authorities should strengthen internal audit unit, capacity building to its officers entrusted with monitoring revenue collection and ensuring realistic budget planning.