Mgema, Zephania Stephano2024-07-052024-07-052013APAhttps://scholar.mzumbe.ac.tz/handle/123456789/949A dissertation submitted to Mzumbe University in partial/fulfillment of the requirements for award of the Degree of Masters of Science in Accounting and Finance (MSc, A&F) of Mzumbe UniversityThe main objective of the study is to assess modalities /systems used in the valuation, billing and collection of property tax to LGAs with particular reference to Mtwara Mikindani Municipal council. Property taxation is one of the most lucrative and promising, yet least tapped, sources of tax revenue to support urban government in Africa. Property taxation plays a major role in financing local governments throughout the world In this study, The Mtwara Mikindani Municipal Council was the main unit of inquiry from which a sample of respondents were drawn. The sub-unit of enquiry were individuals whom selection was influenced by their knowledge and experience on property tax. The level of services provided by a local authority to its residents could be an incentive for the latter to pay tax in a given period. This research made an investigation on the level of public services provided by council to the property owner and other people in the locality. Investigation of this study revealed that there is little relationship between the tax levied and the services provided by the council such as refuse collection, maintenance of roads and sewerage systems and streetlights and the majority of the people are not satisfied Several factors have been identified for this state of affairs in this study. Among them, absence of property valuation, poor system of notification of tax payments, failure to take legal action against defaulters, lack of tax education and provision of inadequate quality services to the council Residents. The Municipal needs to take appropriate measures to address these issues. Motivation to the tax collector and accounts department staff dealing with collection of property tax is very important, Failure to take legal action against defaulters was found to be one of the problems facing the council, tax awareness campaigns through newspapers, Television and Radio programs, Posters, advertisements, Seminars etc to educate taxpayers and local politicians especially councillors on the rationale and procedure for the property tax. Education efforts could increase the awareness of ratepayers and thus allow council to collect rates more easily.enProperty TaxTax ratesSource of revenue-local governmentTax collection-challengesThesis