Strategies to raise revenues in local Government authorities in Tanzania: A case study of Sumbawanga district council
No Thumbnail Available
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Mzumbe University
Abstract
Description
A Research Report Submitted in Partial Fulfillment of the Requirements for
Award of Master of Science in Accounting and Finance Degree of
Mzumbe University
The study was about assessing the Strategies to raise Revenue in Local Authorities in Tanzania: A case study of Sumbawanga District Council (SDC). The major objective of the study was to examine Strategies to raise Revenue in Local Government Authorities (LGAs) in Tanzania. The specific objectives of the study were, to study and analyze the trends in revenue collection by the selected LGA and find its adequacy in meeting the needs, to review the existing strategies employed in own source revenue collection and to determine the challenges in LGA own source revenue collection. The study used inferential and descriptive statistics such as frequencies and variances in order to understand the important variables which influenced Strategies to raise revenue in Local Authorities in Tanzania. SDC was chosen by researcher to represent the case. In carrying out such study, the following independent variables; direct remittance, Contracting and Inspection which all together influenced the dependent variable, stable LGA revenue collection. The study involved a sample of 70 respondents. The findings indicated that, revenue collection from own sources in SDC was very poor and hence increased dependence to the central government to a great extent. This was due to the fact that, the planned revenue collection goals were not met and even when they were met they couldn‟t suffice SDC expenditure. Nevertheless the study revealed that, SDC employed various strategies in Revenue collection from own sources including direct remittances by the citizens liable to the government, contracting, agency and inspection. Finally the study revealed the challenges that were inhibiting own source revenue collection in SDC. Based on the findings and conclusion drawn from this study, the study suggests, effective supervision of plans and implementation of the goals by the central government and SDC to enhance increased LGA revenue collection and more research on ways to increase local government revenue through improving the strategies to collect revenue from the present own source revenues.
The study was about assessing the Strategies to raise Revenue in Local Authorities in Tanzania: A case study of Sumbawanga District Council (SDC). The major objective of the study was to examine Strategies to raise Revenue in Local Government Authorities (LGAs) in Tanzania. The specific objectives of the study were, to study and analyze the trends in revenue collection by the selected LGA and find its adequacy in meeting the needs, to review the existing strategies employed in own source revenue collection and to determine the challenges in LGA own source revenue collection. The study used inferential and descriptive statistics such as frequencies and variances in order to understand the important variables which influenced Strategies to raise revenue in Local Authorities in Tanzania. SDC was chosen by researcher to represent the case. In carrying out such study, the following independent variables; direct remittance, Contracting and Inspection which all together influenced the dependent variable, stable LGA revenue collection. The study involved a sample of 70 respondents. The findings indicated that, revenue collection from own sources in SDC was very poor and hence increased dependence to the central government to a great extent. This was due to the fact that, the planned revenue collection goals were not met and even when they were met they couldn‟t suffice SDC expenditure. Nevertheless the study revealed that, SDC employed various strategies in Revenue collection from own sources including direct remittances by the citizens liable to the government, contracting, agency and inspection. Finally the study revealed the challenges that were inhibiting own source revenue collection in SDC. Based on the findings and conclusion drawn from this study, the study suggests, effective supervision of plans and implementation of the goals by the central government and SDC to enhance increased LGA revenue collection and more research on ways to increase local government revenue through improving the strategies to collect revenue from the present own source revenues.
Keywords
Local Government