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The study focused on assessment of ' Factors Contributing to Low Non-Tax Revenue in Manyara Specifically in Babati District'. It was guided by three objectives those are: to examine factors contributing to low collection of Non-Tax Revenue, Problem associated with poor collection of Non-Tax revenue and to determine the measures taken by Babati .The non-tax revenue consists of registration fees, Fines forest royalty fees, and penalties law violations.
A Sample size of (65) respondents was employed so as to get relevant and reliable information concerning to the study and probability and non-probability sampling procedures was utilized to get this sample. Primary and secondary data were utilized whereby social survey and interview used as method of data collection. Also questionnaire and interview schedule was utilized to get primary data. Data analysis employed both qualitative and quantitative; whereby SPSS Version 16 also employed. The investigation of this work reveals that factors contributing to low non-tax revenue collection are High tax avoidance and evasion, Climate change, Outsourcing problem
Poor infrastructure, Weak administrative system, Informal selling of goods before reaching to the market Dishonesty of Non-Tax Revenue, Narrow tax base, Difficulties in identifying physical location of the business which may lead to low collection. On the basis of the findings the study came up with various recommendations into Management and all other stake holders in Babati for them to achieve their objectives and hence no poor social services. The tax collectors should be highly motivated, adequate security trying to organize politicians not to interfere in revenue collection; likewise, the masses should be sensitized about the benefits of paying taxes. |
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