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This study was aimed at assessing the efficiency of revenue collection in Local
Government Authorities, a case study of Tanga Local Government Authorities. The
research questions were aimed at assessing the Revenue collection efficiency in
Tanga LGAs, determining factors for revenue collection efficiency in Tanga LGAs
and assessing the impacts of each factor on Revenue collection efficiency in Tanga
LGAs.
In this study, data was collected from 9 District Councils and 50 respondents of
Tanga Region through documentary review and questionnaire methods. However,
the collected data was analyzed by the use of DEA, Regression analysis, Descriptive
statistics and Partial correlation.
The findings of this study show that mean technical efficiency results in Tanga LGAs
from 2007/08 to 2012/13 were are on average efficient. Also, the findings indicated
that 2011/2012 the values of pure technical efficiency for Pangani District Council,
Kilindi District Council, Korogwe Town Council and Korogwe District Council were
higher than values of scale efficiency. However, this study discovered that 17 (34%)
of the total respondents reported that trade openness/transparency is low in
determining revenue collection in Tanga LGAs and 17(34%) of the total respondents
reported that trade openness/transparency is moderate in determining revenue
collection in Tanga LGA. Also 36(72%) of the total respondents reported that
political interference in revenue collection is high in Tanga LGAs.
Moreover, it was recommended that for efficiency and effectiveness of revenue
collection in LGAs trade openness/ transparency is very important. Also, Tanga
LGAs have to increase administrative capacity to access revenue potential for
effective revenue collection in the authorities concerned. Furthermore, the issue of
employee commitment in Tanga LGAs has to be taken into consideration for it is
important in establishing and sustaining a professional and effective revenue
administration. |
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