Factors affecting revenue collection in local Government authorities: The case of four recognized local government Authorities in Morogoro region
| dc.creator | Nuluva, Dietrich Bonaventure | |
| dc.date | 2016-03-26T13:58:43Z | |
| dc.date | 2016-03-26T13:58:43Z | |
| dc.date | 2015 | |
| dc.date.accessioned | 2018-03-24T12:05:01Z | |
| dc.date.available | 2018-03-24T12:05:01Z | |
| dc.description | A Dissertation submitted in Partial/ Fulfillment of the Requirements for Award of the Degree of Master of Accounting and Finance of Mzumbe University, Tanzania | |
| dc.description | This study on factors affecting revenue collections in local government authorities in Tanzania was conducted using four out of seven recognised local government authorities in Morogoro region, namely Ulanga District Council, Kilombero District Council, Mvomero District Council and Morogoro District Council as study cases. Many local government authorities have adequate revenue bases to finance the current level of services, but collection levels are often low. The purpose of the study was to establish the factors affecting revenue collection in local government authorities and its objectives were to strengthen revenue collection and identify new sources of revenue. The study focused on the effect of revenue collection rates, weather condition and revenue outsourcing. Relevant literature was reviewed. Employing quantitative research design the study targeted Revenue Collectors, Planning Officers, Accountants, District Treasurers and Trade Officers who totalled 160. Using simple random sampling the researcher selected 80 respondents to participate in the study. Data was collected using a structured questionnaire. Data analysis was done with the help of Statistical Package for Social Sciences (SPSS) version 20 and presentation was done in terms of frequencies and percentages in the form of figures and tables. The study found that 63.8% of the participant agreed that LGAs charges low revenue collection rates while 60% of the participant agreed that weather condition is among the factor affecting revenue collection. Also, 77.5% of the participants agreed that revenue outsourcing has an impact on revenue performance and 60% agreed that there is ineffective implementation of bylaws. The data were analysed by multiple regressions, using Independent Variable (Low revenue collection rates (sig.0.000), the effect of weather condition (sig.0.602), ineffective implementation of bylaws (sig.0.666) and Revenue outsourcing (sig.0.00) and Dependent Variable (Revenue Performance). The regression model was better (R - square = 69.5), but the overall relationship was significant (F = 42.629, p<0.001). The study concluded that the use of LGAs manpower to collect revenue is one of the strategies for improving revenue collection. Among others, the study recommended that the LGAs should consider new sources of revenue instead of depending on the existing sources to strengthen revenue collection. | |
| dc.identifier | http://hdl.handle.net/11192/1010 | |
| dc.identifier.uri | http://hdl.handle.net/11192/1010 | |
| dc.language | en | |
| dc.publisher | Mzumbe University | |
| dc.subject | Revenue Collection | |
| dc.title | Factors affecting revenue collection in local Government authorities: The case of four recognized local government Authorities in Morogoro region | |
| dc.type | Thesis |