Abstract:
This study evaluated the impact of administrative capacity on revenue collection in Sumbawanga Municipality. The study adopted a mixed-methods approach through a combination of explanatory and descriptive research designs. The targeted population consisted of Sumbawanga Municipal Council employees (officers) whose duties and responsibilities included the use of point of sale. A purposeful sampling technique was used to obtain respondents to the interviews. This study relied on both primary and secondary data. Secondary data was sourced from the annual and financial reports of the Sumbawanga Municipal Council. Primary data was collected through a questionnaire and interviews. According to the findings of the study, administrative capacity is significant predictors of the efficiency of point-of-sale use in revenue collection. The study recommends that researchers may focus on the same topic but in a different area. Other variables that could be included are: low quality of projects or poor service in return for revenue collectors; lack of education on the use of PoS machines; lack of rule of law and weak fiscal jurisdiction; incapacity in detecting.
