| dc.description |
Mobilization of resources for performing Local Governments Authorities functions is regarded as a critical issue for the Local Authorities existence. Outsourcing revenue collection is considered as a means to increase Local Authorities revenue collection and for establishing a platform for more effective and efficient Local Government revenue administration.
Generally objective of the study was investigating the impact of service outsourced in revenue collection to private agents on the performance of revenue collection function in Local Authorities citing the case of Tabora District Council.
The study collected data from Revenue Collector, Councilors and officials of Tabora District Council. The main findings of the study are that private revenue collectors have managed to significantly increase the amount of fees collected compared to what was collected before. The section also describes the general way in which the researcher carried out the research. It describes the sampling procedures and states the main instruments used in data collection from the field
The Data was computerized and processed using SPSS Computer software. The analysis of quantitative data involved production and interpretation through frequency, tabulation and graphs.
Conclusions, Proper planning for making decision on outsourcing, Proper implementation of procurement procedure is of great importance ,Agreement on between the council and contractors in order to safeguard the council‟s estimates and to establish system for monitoring and evaluation on revenue collectors performance to ensure that the council‟s interests are safeguarded.
Finally, recommendations on Revenue collection out sourcing is one of the way of improving revenue collection performance through analysis of its revenue sources potential, Proper mechanism of ascertaining the collection costs of its revenue, Proper insurance and provide conducive environment for private revenue collections. |
|