A Dissertation Submitted in Partial Fulfillment of the Requirement for the Award of Degree of Masters of Business Administration in Corporate Management (MBA-CM) of Mzumbe UniversityThe main objective of this study is to assess factors for declining revenues collection in local government authorities in Tanzania: a case of Mbinga district council. The study had three objectives which are examining sources of revenues affecting revenue collection in LGAs, the strategic plan affecting revenue collection in LGAs and the collection process affecting revenue collection in LGAs. The study adopted a case study design. The study’s population was from Mbinga district council. A sample of 36 respondents was recruited through the use of simple random techniques and purposive sampling techniques. Data was collected through the use of questionnaires and interviews. Both qualitative and quantitative approaches were used in data analysis. There are a number of sources of revenues from the council under study such as property tax, tax on goods and services, tax on specific services, tax on administrative fees and charges as well as fines and penalties. However, it was found that there are new sources of revenue at the district council. Moreover, it was found that there is no diversification of tax portfolio based on the strategic plan, there is also no desirable tax structure as well as there is no effective execution of the budget strategic plan. Lastly, it is concluded that the revenue collection at the district council is very complicated, couple with the unfair assessment. Also, there is poor cooperation between tax collectors and taxpayers and agents assigned on tax collection are very incompetent. It is recommended that the council should endeavour in providing education to the taxpayer on the uses of revenue collected. This will persuade the taxpayer to pay tax willingly and without demanding enforcement from enforcement organs like police and other organs.