Dissertation (Msc Accounting and Finance)
This study examined the role of digital technology on Local Government Authorities (LGAs) own source Revenue Collection in Singida Region. Specifically, the study determined; the influence of Local Government Revenue Collection and Information System (LGRCIS) on Local Government Authorities own source revenue collection in Singida Region, the influence of e-payment on Local Government Authorities own source revenue collection in Singida region and assesses the capacity of staff in enhancing Local Government Authorities own source revenue collection in Singida Region. A cross section research design was employed to collect data from a sample of 115 respondents. Purposive and simple randomly sampling techniques were used to select Singida region and staff in LGAs as respondents respectively. Data were collected through semi-structured questionnaires, key informant interview and documentary review. To establish the relationship between Local Government Revenue Collection and Information System (LGRCIS), e-payment, capacity of staff and revenue collection, Multiple Linear Regression Model was used where R2 was applied to measure the explanatory power of the model. The study concludes that, LGRCIS has great role as digital technology tool to increase own source revenue collection in Singida region LGAs. Moreover, E-payment play important roles digital technology tool to increase own source revenue collection in Singida region LGAs. Likewise, capacity of staff in revenue collection is important in improving own source revenue collection by using digital technology in Singida region LGAs. Basing on the findings of the study, it was recommended that, for successful implementation of the digital technology in improving own source revenue collection, LGA‟s must ensure that technical assistance is available in the operation of Local Government Revenue Collection and Information System (LGRCIS), Local Government Authorities may consider providing personalized service and automated support applications in a revenue collection system as well as recruiting and training employees to improve staff capacity for enhanced revenue collection