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MANAGEMENT OF REVENUE COLLECTION IN LOCAL GOVERNMENT AUTHORITIES: EXPERIENCE FROM BARIADI DISTRICT COUNCIL

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dc.contributor.author Kihamia, Athumani J.
dc.date.accessioned 2020-05-12T06:13:38Z
dc.date.available 2020-05-12T06:13:38Z
dc.date.issued 2013
dc.identifier.uri http://hdl.handle.net/11192/3117
dc.description A Dissertation Submitted in Partial Fulfillment of the Requirements for the Award of the Degree of Master of Science in Accounting and Finance (MSc-A&F) of Mzumbe University Dar es Salaam Campus College. 2013 en_US
dc.description.abstract The study was investigating the Management of revenue collection in Local Authorities using Bariadi District Council as a case study. The study was guided by research objectives and research questions. Also, the study involved a sample of 100 respondents, where the sampling techniques used was non probability sampling. The purposive and convenient sampling was used to get respondents from the study population. The data collection methods include interview, questionnaires; focus group discussion and review of various documents. The collected data were coded, analysed and presented in chapter four; then were later discussed in chapter five of this report. SPSS was used to analyse these data from the field. Therefore, the study found that, there are many source of revenues in the council, which are grants from central government, donor fund and own source revenues. In respect to own source, the main contributor are cotton cess, local markets (Minada), service levy and other fees. In this council, two strategies are used to collect revenues in Bariadi District Council, that is, revenue collecting agents and council revenue collectors. 75% of respondents favoured use of revenue agents (outsourcing), while 20% favoured use of revenue collectors (council employees) and 5% were not certain which strategy should be used by Bariadi District Council. It was also revealed that, both strategies are doing well although they have some challenges which include corruption, tax evasion, tax exemption, and poor feasibility of revenue sources before outsourcing them to agents. Finally, the study concluded that, the council should if possible concentrate much using agents (outsourcing) rather than council staff, however, the council should make sure that, all weakness are dealt out to make the sources deliver more revenue to the council, things like feasibility study should be conducted before the source is given to the agents in order to have more revenues. The researcher really hopes that output from this study shall be of practical use to Bariadi District Council. en_US
dc.language.iso en en_US
dc.publisher Mzumbe University en_US
dc.subject REVENUE-COLLECTION-TANZANIA en_US
dc.subject REVENUE-COLLECTION-LOCAL-GOVERNMENT-AUTHORITIES-TANZANIA en_US
dc.title MANAGEMENT OF REVENUE COLLECTION IN LOCAL GOVERNMENT AUTHORITIES: EXPERIENCE FROM BARIADI DISTRICT COUNCIL en_US
dc.type Thesis en_US


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