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The study intended to assess challenges facing property tax collection in Tanzania.
The researcher investigated property tax administration process and the problems
associated with it, challenges facing property tax collections and taxpayer perception
on property tax. The research was conducted in Dodoma municipal council. The
researcher believed that the research findings could help the municipality to improve
revenue collection in their jurisdiction.
Data were collected from sampled LGAs/municipal officials, tax consultants,
educational professionals and property taxpayers within the municipality.
Questionnaires and interview were employed to collect primary data from the
selected sample of 143 respondents. The sample was drawn from the owners of
buildings residing at Majengo, Uhuru, and Viwandani wards, municipal officials,
academic professionals, tax consultants, wards executive officers and property tax
collectors. Secondary data were obtained through reviewing different documents
relating to property tax. Data were analysed using Descriptive Statistical analysis and
presented using frequencies tables, histograms and graphs.
The study findings revealed that challenges facing property tax collection in Dodoma
include the following: Lack of effective statutory rate, lack of means of transport,
different methods of determining tax base, delay in payment and inconsistency in
valuation process. Other challenges were: inadequate number of valuers of
properties, lack of awareness of tax payers, corrupt behaviour of the officials,
inadequacy in property tax administration, tax payers unwillingness to pay property
tax, and lack of motivation of property tax collector. Taxpayer‟s showed resistance in
tax payments due to negative perception on property tax paid due to the fact that they
receive little or no benefit at all. Due to defiance‟s observed, the municipal is
required to take required measures in order to achieve full collection of property tax
and increase more revenue. |
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