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Revenue collection is one of the significant issues of economic development; it is
said that what the government gives, it must first take it away. However, there is a
low level of revenue mobilization coupled with misuse of funds by local authorities
that has been a source of concern. This is evident in financing local government
development programmes in Newala district; asit has become a typical problem as a
result of the inability to mobilize substantial revenue from its area of jurisdiction.
This study aimedat evaluating the effectiveness of revenue mobilization strategies in
Newala district council.
A case study research design was used in this study. A total of 26 respondents were
involved. Data collected were analysed descriptively using SPSS computer software
version 16. The results revealed thatthere were little sensitization of people for
paying taxes, imposition of high rates of fees and other charges;this influenced
revenue mobilization in the district. Moreover, resistance of some people in paying
tax and disrespect of law practiced by some revenue collectors, coercion activities on
revenue collection and the penalties imposed on those evading paying tax,affected
revenue mobilization in the district. Based on the findings, it was recommended
among others that, in order to enhance revenue collection, it is important to
strengthening the capacity to follow up cases of non-payment through fair and
reasonable revenue enforcement, and use of block management system, such as door
to door survey by monitoring activities so as to make citizens pay revenue in a cost
effective way.Further it was recommended revenue administration procedures should
be reviewed in order to enhance the revenue collection capacity which will enable
the district to rely on its domestic revenue in running and implementing its projects
for the benefit of all citizens. |
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