Impact of public private partnership in revenue collection efficiency: A case of selected districts; Kwimba, Misungwi and Ilemela.

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Mzumbe Unversity
The findings revealed that the main factor which affects PPP revenue collection performance in Ilemela, Misungwi and Kwimba Districts was monitoring of agents. The Researcher found that there was an increase in revenue after PPP on revenue collection since collections were above 60% as 2013/2014 budget illustrates. The adoption of fiscal decentralisation in Tanzania many local governments involved in the collection of taxes using public servants. However, they further observed that due to the increasing appetite for tax base expansions and outsourcing of tax collection, private tax collection or tax farming was adopted as an innovation. Private revenue collection is credited for its direct advantage of reducing operation and administrative costs that would otherwise be spent on revenue collectors and the whole collection process. The impact of PPP could be witnessed by a relative increase in the current turnover from the privatized portfolios. This indeed points to many things but it also reveals that there was no room for revenue losses in such practices as tax evasion. The study found that local government authorities have increased revenue collected. The study noted that there is a close relationship between revenue collectors and performance. Much as most important local tax includes the property tax, the authorities that provide a basis for health and reliable collection. The local authorities were reluctant to apply knowledge about implementation. It became difficult for them to have control over revenue from both external sources and the locally raised revenues. Thus they bring efforts together to bring the efficiency in collection methods. It‟s true that, many districts have managed to collect revenues efficiently due proper relationship between these agents of the economy.
A dissertation submitted in partial fulfillment of the requirement for award of degree of Masters of Science in Accounting and Finance of Mzumbe University.
Public private partnership, Revenue collection, Revenue after PPP, Fiscal decentralisation