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Constraints facing small and medium enterprises towards tax payment in local government authorities: A case study of Kilwa District Council
(Mzumbe University, 2013) Machela, Ally H.
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 shows that SMEs feel they pay high tax rates regardless of their business size and receive a little return on the tax paid. This has impacts on their willingness to pay tax and contributes to eroding people’s trust in the local governments’ 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 non-transparent approaches to collect taxes, fees and charges 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 being establishing more accessible and transparent payment facilities, certainty of tax payment dates and use fair and reasonable tax enforcement.
The Contribution of own source revenue in facilitating development projects in local government authority: A case study of Songea Municipal Council
(Mzumbe University, 2013) Mlowe, Victory M.
The Contribution of own source revenue in facilitating Development Projects in lgas is serious problem that need measure to be taken to overcome the problem. Strong population growth and demand for classrooms, dispensaries, and water wells, have both placed increased pressure on the delivery of infrastructure. In number of instances the delivery of this critical infrastructure has fallen to local government. Yet at the same time they have received less funding for implementation. Reduced grants and subsidies payments from other tiers of government together with increasing community requirements for services and facilities, has therefore seen local government look towards their own communities to rise the necessary funding. The objective of the study was to find the contribution of own source revenue in facilitating the Development Projects in Local Government Authority. The study population was comprised by three ( 3 ) key personnel and five ( 5 ) head of departments. The methods of data collection used were interviews, documentation and Observation. The interview method enabled the researcher to collect enough data from key personnel and Head of Department. Another method was documentation, through this, the researcher collect secondary data in the period of seven years and used another method of observation to observe the Development Projects constructed in seven years. The findings obtained from the study showed that, The contribution of own source revenue in facilitating Development Projects in Songea Municipal Council in the period of seven years was 31% of total fund allocated to Development Projects and about to 9% of amount of fund collected by Songea Municipal Council. The reasons that lead low contribution in Development Projects were:-Poor administration, Lack of commitment in implementation of budget, unrealistic of budget, management perception and availability of Capital Development Grants from Central Government. The LGAs should be accountable in :-The change of method of collecting Own Source Revenue, Identification of another source of income, Introducing Laws and Regulations, Budgetary process, Reducing dependency from other tiers, Utilization of allocated fund in Development Projects, Improvement of revenue collection through outsourcing the source of income and elimination of poor ideology among the management on Own source Revenue.
Factors influencing acceptability of men and women to test for HIV in marriage: A case study of Kinondoni District
(Mzumbe University, 2015) Shaban, Beata N.
This study investigated the factors influencing acceptability of HIV testing among married couples at Mbweni dispensary. The research objectives were to explore knowledge of married couples on the importance of HIV testing in marriage, to assess the attitude of married couples towards HIV testing in marriage, and to determine the level of acceptability of men to test for HIV status. The study adopted a case study design and used interviews and questionnaires to collect primary data while secondary data were obtained from reviewed related literatures. The study involved 50 respondents of whom 15 were men, 35 were women. Moreover, the sampling techniques were both non-probability and probability sampling which include purposive sampling, convenient sampling and simple random sampling. The study report is presented using descriptive statistics namely, frequencies and percentages. From the findings of the study the majority 35 (70%) were not knowledgeable on the importance of HIV testing in marriage. Moreover, on the attitude towards HIV testing in marriage, it was found that 15 respondents, that is, 30% preferred to test their HIV status in marriage. Furthermore, on the acceptability by men on HIV testing the results showed that most of men who previously tested their HIV status were forced, 50% were forced by management so that they can be employed. [ On the recommendations, awareness through massive campaigns should be promoted as a strategy to make the married couples aware. Couples should be empowered to initiate and sustain communication around HIV and AIDS in order to reduce the negative attitude towards HIV testing and counseling which is enshrined in secrecy. Gender power balance should be encouraged as an expression of autonomy. Male testing campaign should be launched. Based on the findings it can be concluded that among the problems facing the family due to failure of practicing voluntary couples HIV testing is low level of awareness on the importance of couples testing their HIV status.
Assessing factors influencing reporting of weekly diseases data from regions to Ministry of health and social welfare in Tanzania Mainland
(Mzumbe University, 2015) Moshi, Solomon Frank
Background: Reporting weekly diseases data from regions to Ministry of Health and Social Welfare is one of method which is used to submit weekly diseases information from regions to the Ministry according to number of weeks in a year from 1st to 52th week. This method is a paper based, that enables diseases information to be available at the national level on time to allow for quick and important public health action. This is an evaluation study designed to assess factors which tended to influence weekly diseases data from regions to Ministry of Health and Social Welfare, to determine technical challenges and determine measures to improving the reporting design.
Methodology: The quantitative study design was conducted in Tanzania mainland which consist all regions. A primary data type was collected through structured closed questionnaire which was administered to a total of 25 respondents’ samples size that was 100% countrywide, since each region was represented by single reporter. Data was processed and analyzed by using Microsoft Excel 2010.
Results: Findings showed that there was higher understanding of factors which influenced reporting. Findings indicate that 100% of the participants were Health officers, 68% were regional IDSR focal person who understood well the system of reporting weekly disease data. The evaluation also revealed technical challenges associated with reporting; whereas 88% of participants acknowledged to have incurred cost during reporting, 71% viewed that approving weekly diseases data contributed to untimely reporting. Finally, there were measures identified for improving reporting; these include feedback report, supportive supervision and availability of IDSR guidelines.
Conclusions: The evaluation concludes that, the ineffectiveness of reporting weekly diseases data was due to several reasons which include weekly reporter having many responsibilities, approving and signing weekly diseases by RMO before submission,costs of reporting incurred by reporters and weak or no supportive supervision and feedback.. So the evaluation recommends that government through its ministry must take responsibilities of making sure that reporting forms are available. The Ministry and its development partners should take esponsibilities to elevating the costs incurred by IDSR focal person.
The study also recommends to the Ministry and RMHT to strategize on how to speed up reporting, and that weekly disease data should not be approved only by RMO but other RHMT members. Lastly, the study recommends that the Ministry set aside some fund and schedule a time table to enable them to conduct supportive supervision from National level to Regional levels
Quality of cataract services in Zanzibar: A case of Mnazi Mmoja hospital
(Mzumbe University, 2015) Makame, Abass Taha
Inspite of efforts taken to overcome the cataract related blindness, Zanzibar as one among sub-Saharan countries are far behind the WHO target for good visual outcome following cataract services. Zanzibar claimed to have 41% good visual outcome out of 95% WHO target while the reasons are not much clear, hence a quest to assess the quality of cataract services provided in Zanzibar in terms of: competency of human resource available, availability of medical requirement and level of staff compliance with the standard operation guidelines. To address the evaluation objectives a case study design was applied to assess the quality of cataract services in Zanzibar involving both qualitative and quantitative techniques. The evaluation had drawn its sample from cataract service providers, cataract patients and the heads of eye department in Mnazi Mmoja Hospital through convenient and purposive sampling procedures. Findings obtained from questionnaire, interview, observation and documentary review show that the case study hospital has only 39.1% of required skilled personnel. It has modern equipment and machines for quality cataract services. However, keratometer, B scan and YAG laser were not functioning while antibiotics for post operative and follow up care services were not adequately available to fulfill the requirements of all patients. About 75% cataract patients were not adequately received preliminary care as per guideline. 75.6% of patients received partial assessment for cataract surgical services while by 88.5% were fully assessed for critical events and anticipated variation as per standards. The evaluation conclude that the cataract services offered in the case study hospital was not as quality as expected since it had the following short comings: shortage of qualified human resources necessary for cataract services, shortage of medicines particularly antibiotics; lack of standard service guidelines, dysfunction of critical equipment and machines, and also inability of cataract service providers to adhere to standard guidelines.