Dissertation (MA Business Administration)
The study was based on assessing the effective implementation of property tax system. It was conducted in Dodoma Municipal Council. This study specifically focused on three issues which are to analyses the extent of property tax implementation in Tanzania economy, Property tax base definition and the property tax systems operating in local government Authorities in Tanzania.
The study employed a cross sectional design with a case study meant to get in depth data. Respondents in this study such as property tax collectors like Dodoma Municipal staff, Ward Executive Officers, Village Executive Officers, Mtaa Executive Officers were selected by judgmental selection, and Dodoma Municipality dwellers who in this study are termed as taxpayers were randomly selected.
The sample of the study consisted of one hundred and thirty respondents: one hundred and thirty respondents for the questionnaire were randomly selected from selected streets within a case study area and thirty interview respondents were purposively selected from the DMC senior officials and MEOs from selected streets. Data gathering was done through multiple methods: interview, questionnaire and literature review. Quantitative data derived from questionnaire were analyzed by means of descriptive statistics while the qualitative data were coded, transcribed, categorized and summarized into relevant emerging themes in relation to the research questions. A narrative approach in terms of direct quotes was used to present qualitative data.
The findings show that property tax system in DMC is not effectively implemented because the council lack updated property register, lack of property valuation, insufficient staffs for valuation, lack of E- Taxation technology and weak property tax administration.
Based on the findings, the study recommends that: The council to invest more in property tax administration, Conducting property census, Valuation of the taxable properties, Develop mechanisms to enhance tax collection, Use E-taxation systems in implementation and enforce property tax system.