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Constraints facing small and medium enterpresses towards tax payment in local government authorities a case study of Kilwa District Council
(Mzumbe University, 2013) Machela, Ally Hamu
Small and Medium Enterprises (SMEs) are unique phenomena for the tax system, besides the wage earners, who are only subjected to income tax withholding; they form the bulk of taxpayers in the tax net. At the same time small businesses are the major contributors to the informal economy resisting tax payment and operating outside the tax net. This study aims at evaluating the SMEs constraints towards tax payment in local government authorities. In order to carryout out this study, the researcher used a case study design, where Kilwa district council was chosen because is familiar place by the researcher as an employee of the district council hence easy of getting required information. The researcher collected two types of data, the primary data and the secondary data. Primary data were collected through questionnaire, interview and observation while secondary data were collected through documentary review. All data were analyzed and presented in tables and figures with the help of descriptive analysis under SPSS. The findings show that SMEs feel they pay high tax rates regardless of their business size and receive a little return on the tax paid. This has impacted on their willingness to pay taxes and contributes to eroding people’s trust in the local government’s capacity to provide the expected services. Moreover, the lack of confidence on the use of government money and the methods and procedures taxes are collected affect SMEs’ perceptions towards taxation. Uncompromising and nontransparent approaches to collect taxes, fees which are also many, may actually foster tax evasion and disrespect of tax laws. The study therefore concludes that it is imperative to establish mechanisms for improving relations between the local revenue collection and the taxpayers (SMEs). Relevant measures are establishing more accessible and transparent payment facilities, certainty of tax payment dates and use fair and reasonable tax enforcement.
The impact of financing small and medium enterprises (SMEs) on improving the living standard: A case study Chato District
(Mzumbe University, 2014) Kileka, Mussa M.
This study explored the impact of financing SMEs clients on improving the standard of living at Chato District in Geita. Since SME is the general term use for micro, small, medium and large enterprises, the study was only concentrated on the micro and small businesses that are mostly being financed by the NMB PLC. This study aimed at investigating the impact of the loan received by SMEs clients on improving the standard of living at Chato and see whether the loan given to these SMEs clients have real contributed in the improving standard of living. The general objective of the study was to find the impact of loans granted to the micro and small business owners on improving standard of living in terms of business expansion, employment and employment expansion, increase assets ownership, income level and acquisition of basic needs. Specifically the study ought to identify loan disbursement trend between 2010 -2012, to identify and characterize the employment trend for the micro and small business at Chato District that benefited from the NMB PLC Chato Branch loans, to identify the impact of loans given the small and micro business owners in improving the standard of living, while the last objective was to examine the challenges faced by the small and medium enterprises when struggling to expand their businesses. The study design was a diagnostic study with the sampling techniques being systematic random sampling. The findings of the study showed that, bank loans help to improve the standard of living because they contribute into business growth and expansion, hence employment, since employment is a source of income. Whoever is employed then he/she earnso income and with that income will increase wealth (wealth in various forms) thus controlling income poverty. The study recommendations are directed to the government insisting on providing a conducive environment for micro and small business people, providing training and entrepreneurial skills to the business owners since most of them are at the primary and ordinary level of education. To the NMB PLC Management and other financial institutions should provide financial assistance to the SMEs with reasonable and affordable interest rate. However, loan bureaucracy should be reduced and if possible, completely eradicated and provide them with loans on time as needed with no reasonable delays.
The performance of outsourced revenue collection system in local government authorities case study of Kasulu District Council.
(MzumbeUniversity, 2013) Mabhuye, Paul Paschal
The general objective of the research was to assess the performance of outsourced revenue collection in LGA Kasulu District council as the case study. The key findings of this dissertation were, that the council has been able to collect revenue from own sources in moment in time by an average percentage of 0.97% or 0.97 annually. This means that, some agencies were not complying with their contract signed between the agencies and the council. Also another finding was that the performance in revenue collection of market due dropped by average of 47.6% while the performance of the forest fee levy has increased by an average percentage of 17%.Also the performance of market stall rent has increased by average percentage of 3%. The achievement to collect about 97% revenue from own source was due to the effort done by finance department to make strong follow up as well as the strong terms of the agreement as found in the legal contracts between the Agencies and Council. And 3% difference was due to weak adherence by the agencies to the terms of agreements and contracts signed. The key recommendation emanating from the above findings were, that the council should build an abattoir and cow action mart to add more revenues and to increase council revenue collection in which this option has multiple effects of supporting animal activities and improving famer‟s income together with health to people. In order to minimize the risk of giving the contract to incompetent and dishonest agents who fail to submit revenue collected at time, the council management should give the contracts or terms of agreements to agents with enough experience, and also the augends should have required and recommended collaterals. Since the council has enough number of revenue sources which has not outsourced and which can perform well if they are outsourced. I recommend new revenue sources such as parking fees for bicycles, fee for Lorries in transit parking in towns and also the council should opt to make investment in government shares and treasury bonds and also LPF. The general research method employed to achieve this dissertation at the whole period of study were questionnaire ,personal observation together with documentary review as the major method of research data collection approach used.
The influence of credit accessibility on smallholder rice farmers’ performance in Tanzania: A case of Mbarali District
(Mzumbe University, 2013) Maduhu, Marco
Tanzania had been implementing Public Procurement Reforms with the aim of promoting value for money in procurement and contracts management. Donors, taxpayers and other stakeholders expect positive results from these reforms by increasing transparency, fairness, accountability and compliance of laws in Public Procurement. Though, procurement systems are strongly regulated, their implementations rarely assure attainment of value for money in construction projects. This study was aimed in assessing factors affecting achievement of value for money in construction projects implemented by Regional Secretariats and giving recommendations on how they can be resolved. Both qualitative and quantitative approaches were used in this research. Data were collected through questionnaires, interviews observation and documentary review. The Statistical Package for Social Sciences (SPSS) and Microsoft Excel packages were used in data analysis. The analyzed data are presented in the form of tables, bar charts, pie charts, percentage distribution and linear charts. Construction projects in Tabora Regional Secretariat were noted being facing challenges like unrealistic budget and cash flow, delaying, poor quality, cost overrunning, incompetent contractors and weak consultancy services. The community was not fully involved in development projects; this resulted in poor ownership of the projects when handled over to the community. For attaining the "Big Results Now" the Government is urged to widen Tax base for the Tanzania Revenue Authority (TRA) to collect more revenue from taxes, so as to enable the Government to finance development projects effectively without depending on donors; Prioritize few projects which can be financed fully, implemented effectively and produce intended output within a short time; and promote stakeholders‟ involvement in planning, monitoring and evaluation of projects for creating sense of ownership, transparency and accountability of the Government to taxpayers.
The contribution of World vision on poverty alleviation through Agricultural interventions- in Tanzania: a case of Kinampanda area development programme-Iramba singida
(Mzumbe Unversity, 2013) Mwendi, Romwald D.
The study was conducted in Kinampanda division in Iramba, Singida. The main purpose of this study was to assess the contribution of world vision on poverty alleviation through agricultural intervention. Specifically, the study aimed to examine agricultural activities supported by Kinampanda ADP at household level, assess the accessibility of agricultural interventions supported by Kinampanda ADP to households, investigate the implementation of agriculture intervention by Kinampanda ADP to households, and explore the household expenditure and savings of profit gained from agricultural intervention. In examining agricultural activities supported by Kinampanda ADP at household level, the study findings show that Kinampanda ADP supported households with agricultural trainings, provision of improved farming input and implements and linking them with credit societies. On assessing the accessibility of agriculture intervention supported by Kinampanda ADP to households, the findings revealed that Kinampanda is working best with farming groups and support them in terms of cost sharing. On investigating the implementation of agriculture intervention by Kinampanda ADP to households, the study revealed that, there was increase of cultivated acres, crops productivity and surplus as compared to the time before and after the intervention. Lastly, on exploring the house hold expenditure and savings of profit gained from agricultural interventions, the study revealed that, small household farmers increased their income, own valuable assets, being able to pay for basic needs as well as ability to pay for education and health services. Conclusion, the study revealed that, Kinampanda agricultural interventions have resulted to poverty alleviation as compared to situation before the interventions. The study recommend that Government together with Kinampanda ADP to continue linking small farmers with credit societies to get loans for better operation of their agricultural activities.