Impact of internal revenue collection on the development of infrastructure: A case study of Bukoba Municipal Council
| dc.contributor.author | Titus, Emmanuel | |
| dc.date.accessioned | 2024-10-25T06:14:02Z | |
| dc.date.available | 2024-10-25T06:14:02Z | |
| dc.date.issued | 2013 | |
| 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 | |
| dc.description.abstract | This study aimed at examining the impact of internal revenue collection on the development of infrastructure in Bukoba Municipal Council. Infrastructure of the council depends much on internal revenue. Therefore internal revenue collection of the Council is the cause of the development. The methodology used were non participatory method, the study used a case study design, Bukoba municipal was used, and primary data were collected using questionnaire while secondary data were collected through documentary review. The information collected were analyzed using computer packages and processed them using manual method. The decision criterion was taken to the highest percentage. The researcher used primary and secondary methods of data collection to generate the needed data. The researcher used both qualitative and quantitative research designs with a sample of 90 respondents included the staff of Bukoba Municipal Council. The data obtained through questionnaire and documentary. The data presented in tables and expressed in simple percentages. The major findings found were under collection of internal source of revenue. The following were some of the findings which lead to insufficient development of the Bukoba Municipal: Bukoba Municipal council were incapable to deliver services and development expected by the people and insufficient of internal revenue collected to maintain the existing infrastructures. The researcher therefore recommended that the challenge that contribute to the declining trend of internal revenue collections in Bukoba that include, political interference, poor collection systems, inadequate facilitation, traditional defaulting. Such challenges should be addressed using the following measures because were not beyond management control;- motivating revenue collector, mobilizing politician not to interfere in revenue collection, outsourcing of internal revenue collection and training revenue collectors because Internal revenue collection had a positive or negative correlation on development. The researcher suggested that future studies should be conducted to analyze any other factors that affect internal revenue collection as well as development in local governments‟ authorities in Tanzania | |
| dc.description.sponsorship | Private | |
| dc.identifier.citation | APA | |
| dc.identifier.uri | https://scholar.mzumbe.ac.tz/handle/123456789/1543 | |
| dc.language.iso | en | |
| dc.publisher | Mzumbe University | |
| dc.subject | Internal Revenue Collection | |
| dc.subject | Local Tax Collection | |
| dc.subject | Annual Revenue Collection | |
| dc.title | Impact of internal revenue collection on the development of infrastructure: A case study of Bukoba Municipal Council | |
| dc.type | Thesis |