Business Administration
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Item Factors obstructing local government authorities from attaining estimated revenue collection goal: the case of Arusha city council(Mzumbe University, 2013) Magdalena, Z. KThe study set out to evaluate the factors obstructing Local Government Authorities from achieving estimated revenue collection goals. Specifically, the study aimed at identifying the economic activities undertaken in the LGAs and to evaluate the relationship between the identified economic activities and LGAs’ major own revenue sources, evaluating LGAs’ own source revenue collection methods, evaluate the trend of LGAs’ actual revenue collections in past four years and pointing out the factors behind LGAs’ failure to meet their estimates in actual revenue collections. The research design used was the case study taking into account the Arusha City Council (ACC). The sample size of 20 respondents was used while the sampling procedure applied was purposive sampling technique. Both primary and secondary data were obtained through questionnaires and interview for primary data and documentary review for secondary data. The data processing was done using the Statistical Package for Social Science (SPSS), while data analysis has been undertaken using both Descriptive Statistics and Inferential Analysis. Findings of the study revealed some of the economic activities undertaken in ACC to be Business activities comprised of large-scale businesses, medium businesses and petty businesses, Tourism activities such as tour guiding, tourism hotels and tourism transportation. The some of the major sources of revenue of ACC were Service levy, Market levy, Guest house levy and Hotel levy, public parking fees and Posters and billboards fee, where by two methods which are own council revenue collectors and outsourcing were in use. Also, the findings of the study concluded that Central Government's directives, weak and unbinding contracts given to revenue collecting agents to be some of the factors causing low revenue collections by LGAs. And finally, the researcher recommended that, PMO-RALG to assist LGAs to have Taxpayers data base and as soon as possible to approve the draft by-laws submitted by LGAs. LGAs are argued to prepare bounding contracts to their revenue collecting contractors to minimise losses resulting from contractors' default while the Central Government should respect LGAs’ autonomy.Item Customer service provision performance in Public organization in Tanzania The case of weights and measures agency: Kigoma Region(Mzumbe University, 2014) Merchades, Kajungu AlbogastTanzania introduced in the country, the agency operation model as a solution to problems of bureaucracy in providing public services. The government’s expectations were that the agencies could operate in a business-oriented context to improve effectiveness of the services provision in improving customer service satisfaction. This study aimed at assessing the effectiveness of the government organizations in provision of customer service satisfaction, WMA- Kigoma being the case of the study in which the population of the study involved WMA employees and customers. Moreover, the sample for the study involved 21 respondents obtained through purposive sampling techniques where data collection methods involved interview, observation and documentary review. The study findings reveal that, although WMA has improved its performance in terms of revenue collection and financial management, matters relating to customer service provision and customer satisfaction levels are still not satisfactory in the sense that customer care is poor and customer service satisfaction levels are still low caused by poor service provision environment. This situation makes the agency to provide ineffective services hence customers’ dissatisfaction. The recommendations from the study are; the agency should invest more in training of employees, improve its human resource management, and provide sufficient public education to traders on legal aspects pertaining to weights and measures services to reduce customer complaints and therefore improve effectiveness of the services in provision of customer satisfaction.Item Assessment of revenue collection efficiency in local government authorities: The case of Tanga local government authorities(Mzumbe University, 2014) Kiaze, AllyThis 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 administrationItem Assessing the effect of outsourcing of revenue collection on organizational performance: A case of Mpanda District council(Mzumbe University, 2013) Muhula, Flavian M.This study was to assess the effect of outsourcing of revenue collection on organizational performance a case study of Mpanda district council. Specific objectives of the study were; to identify sources of revenue which are being outsourced and whole process of outsourcing to identify the benefits of outsourcing revenue collection to identify the challenges accompanied by outsourcing and to assess the effect of outsourcing on organizational performance. Data were collected from 60 respondents who were selected using purposeful sampling and simple random sampling.The research utilized both primary and secondary data. Method of data collection were questionnaire, interview and documentary records. The findings of this study show that outsourcing has led to improved organizational performance through increased revenue collection and reduction in operating cost, although they have not attained the best performance. Findings of this research revealed that revenue sources which are outsourced to revenue collectors are; agricultural products, fishing products, livestock auction, hotel levy and market fees. It was futher revealed that some revenue collectors do not comply to terms and condition of the contract is the challenge in outsourcing of revenue collection. Recommendations for Mpanda district council are, to collect more realistic information from wards and division, increase supervision to revenue collectors by visiting them reqularly and open a communication channel from top management to bottom with revenue collectors.Item The challenges facing revenue collection and Its effects on service delivery: A case of Ilala municipal council(Mzumbe University, 2013) Malai, ErastusThis study presents on determining the challenges facing revenue collection and its effects on service delivery particularly at Ilala Municipal Council in Dar es Salaam Region. Specifically, the study identify procedures involved in revenue collection at Ilala Municipal Council; determine the level of involvement of stakeholders in revenue collection at Ilala Municipal Council; find out whether motivation affect revenue collection at Ilala Municipal Council; and determine whether accountability affect revenue collection at Ilala Municipal Council. However, the study covered by taking sample of 100 respondents. The study used case study design i.e. Ilala Municipal Council in which both qualitative and quantitative approaches of data elicitation were adopted. Data were collected using questionnaires, interviews and documentary review. Quantitative data were compiled and coded to allow statistical manipulations using mathematical models, frequency, tables and figures using Microsoft Excel. The result of this study indicate that during the interview on Education to revenue payers at Ilala Municipal Council, most of respondents disagreed which implies that revenue players lacked enough education concerning revenue issues. Notably, some of respondents disagreed on motivation to revenue Collectors which implies that revenue collectors were not satisfied with the incentive given to them and therefore demoralized the performance of revenue collectors. This study recommends that drop in revenues from economically sensitive sources that led to budget shortfalls and deficits is the concern of many finance officers such as Municipal Treasury governments should consider the adoption of alternative sources of revenue to boost sagging collections.Item Perfomance of outsourcingt revenue collection in local government authority: A case of Mbarali district council(Mzumbe University, 2013) Ngallawa, Rajabu MohamedIn recent years many Government Authorities have reformed their tax collection systems in order to increase revenue and minimize the operating costs that was associated in revenue collection.Being the case,most of the Local Government Authorities have decided to outsource the revenue collection activities to other organisations.Outsourcing is the art of assigning certain functions of a company to another external company or agency in bid to enhance quality of services,minimize costs and bring frexibilities to the operations.Mbarali District Council is among those organisations which decided to outsource the revenue collection activities.The reason behind was the large amount which was spent in generating those revenues. This study therefore aimed at determining the performance of outsourcing revenue collection in Local Government Authority taking Mbarali District Council as a case whereby specifically the study aimed at determining the determinant factors for outsourcing of revenue collections, assessing constraints experienced in the revenue collection practices and determining improvement measures for revenue collection through outsourcing. Design a research venture involved of data, organizing and analyzing data to achieve the research objectives and purpose whereby 80 respondents were involved in the study. Data were analysed using Statistical Package for Social Science (SPSS) and excel computer programmes and results were presented in tables, charts and histograms. According to the study findings, it was revealed that, the major factors for determining outsourcing to be the district ability to outsource considering the constraints to the outsourcing which include according to the findings; workload to the district activities. There was found also measure for the revenue collection through outsourcing to be in place. In that respect it was concluded that the district should strive on outsourcing in order to improve district development and that all constraints should be worked on with collaboration between the government and other stakeholders.Also the private collectors should abide to contract signed which includes submission of revenue on time, returning the used books on time and follow up the procedure during the process of collectionItem Problems hindering the effectiveness of revenue collection: The case of Morogoro Municipal Council(Mzumbe Unversity, 2013) Michael, NeemaThis study examined the problems which hindered the effectiveness of revenue collection in Morogoro Municipality, inspired by the fact that there were statements of lower revenue collection making the national economy to remain stagnant and the causes were unexamined. The study looked at the institutional framework, the infrastructure and facilities, the others factors hindering revenue collection and the efforts taken in place. The study used a cross-sectional research design with a sample of thirty-four (34) respondents who were selected by using convenience sampling technique. Data were collected by using questionnaires, interviews, and documentary review method. Quantitative data were analyzed by using SPSS while qualitative required the use of Microsoft Word. Findings revealed that within the institutional framework the factor which hindered revenue collection was failure to put in place some of the procedures for revenue collection. The greatest problems were: political interference and or interference by policy markers, shortage of qualified personnel for revenue collection, lack of by-laws for some revenue sources, to mention just a few. These problems resulted to lack of effectiveness of municipal revenue collection to a great extent as affirmed by 83.3% of respondents. However fewer efforts were done to address these problems. The study recommended that the regulations and procedures be put in place, politicians communicate with the municipal council prior to taking any decision, facilities and qualified personnel be increased, corruption be fought, and that further studies be conducted while focusing on the daily challenges facing revenue collectors working under supervision of the accounting department.