Challenges facing local government authorities in implementing local government tax reforms in Tanzania: a case of Mpwapwa District Council

John, Joseph

dc.creator	John, Joseph
dc.date	2018-03-28T06:25:40Z
dc.date	2018-03-28T06:25:40Z
dc.date	2017
dc.date.accessioned	2022-10-20T14:39:51Z
dc.date.available	2022-10-20T14:39:51Z
dc.identifier	John, J. (2017). Challenges facing local government authorities in implementing local government tax reforms in Tanzania: a case of Mpwapwa District Council. Dodoma: The University of Dodoma
dc.identifier	http://hdl.handle.net/20.500.12661/306
dc.identifier.uri	http://hdl.handle.net/20.500.12661/306
dc.description	Dissertation (Master of Business Administration)
dc.description	The study was aimed at investigating the challenges facing LGA’s in implementing local government tax reforms to enhance revenue collection. The study was carried out in Mpwapwa District Council (MDC) as the case study. The specific objectives were (i) to identify challenges facing LGAs in implementing local tax reforms;(ii) to understand strategies being implemented by LGAs to enhance revenue collection; and (iii) to evaluate effectiveness of strategies adopted by LGAs to enhance revenue collection. A cross -sectional research design was adopted. The sample size of 70 respondents was obtained through purposive sampling techniques. The study used qualitative data methods; the collected data from the respondents were analyzed by content analysis in order to achieve the objectives of the study. The findings revealed that the challenges facing LGAs in implementing local tax reforms were low tax base, low collection rates, tax evasion and low awareness level of taxpayers. Strategies being implemented by MDC to enhance revenue collection were establishment of taxation training, establishment public awareness campaign, using of integrated payment system like point of sale (POS) as well as creation of check points and gates-barrier for revenue collection. The effectiveness of strategies adopted by LGAs to enhance revenue collection were effective because there are an increase in revenue collected due to strategies which are implemented. It is recommended from the study that the government of Tanzania (GOT) together with MDC should make sure they create public awareness and education to the importance of paying taxes and amend legal framework for the LGAs benefit.
dc.language	en
dc.publisher	The University of Dodoma
dc.subject	Local Government Authorities
dc.subject	Tax reforms
dc.subject	Revenue collection
dc.subject	Mpwapwa
dc.subject	Tanzania
dc.subject	LGAs
dc.subject	Taxes
dc.subject	Revenue
dc.subject	Business administration
dc.subject	Taxation
dc.title	Challenges facing local government authorities in implementing local government tax reforms in Tanzania: a case of Mpwapwa District Council
dc.type	Dissertation