Property tax compliance in Morogoro region: A case of Morogoro Municipality

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dc.contributor.authorKumburu, Olaph Ernest
dc.date.accessioned2024-05-20T08:09:37Z
dc.date.available2024-05-20T08:09:37Z
dc.date.issued2014
dc.descriptionA dissertation submitted in partial fulfillment of the requirements for award of the Master Degree of Science in Accounting and Finance (MSc-A &F) of Mzumbe University
dc.description.abstractMany urban local authorities in developing countries are failing to cope with the increasing demand for urban infrastructure and other social services resulting from urbanization. Insufficient locally generated finance is one among the reasons accounting for this failure. Real property tax is often identified as a major source of local government finance that has the potential to contribute substantially to locally raised revenue. This thesis reports on results of a study whose aim was to assess property tax compliance practice in Morogoro Municipality, Tanzania. The study analyses the public awareness in property tax, methods of land and building valuation, level of social services on property tax payer, property tax rate paid to the municipality, and evaluation of property registration on Municipality level. This is the better way to illustrate how property taxation is practiced. From the property taxpayer’s point of view the study explores property owners’ perceptions of property tax. Property owners’ views were collected from Ward and Mitaa of Morogoro Municipality. The methods used in data collection were observation, interview and questionnaire. Collected data were analyzed using Ms Excel and statistical package for social sciences (SPSS), data presentation was based on tables and figures shows frequencies and percentages. Finding of the study shows that property tax generates very low levels of revenue when measured against the potential. This is a result of inadequacies in administration of the tax. Property tax coverage is low as large proportions of the property tax base are not valued and less revenue is collected from ratable properties captured in the property tax database. The study further observes inadequacies of non-supportive relationship among the key actors in property taxation. Property taxpayers express resistance to paying their tax bills on account of receiving little benefit or none in return for the taxes they pay. The observed deficiencies with the property taxation practice call for the urgent attention of the relevant municipal authorities if the property tax is to achieve the full potential
dc.description.sponsorshipPrivate
dc.identifier.citationAPA
dc.identifier.urihttps://scholar.mzumbe.ac.tz/handle/123456789/771
dc.language.isoen_US
dc.publisherMzumbe University
dc.subjectProperty tax compliance
dc.subjectProperty tax
dc.subjectMorogoro Municipality
dc.subjectTax collection
dc.subjectTax collection-enforcement
dc.subjectProperty tax rates
dc.subjectTax public awareness
dc.subjectTax evasion – Morogoro Tanzania
dc.subjectAgent theory
dc.subjectGame Theory
dc.titleProperty tax compliance in Morogoro region: A case of Morogoro Municipality
dc.typeThesis
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