Abstract:
Mining sector is the main source of government revenue that needs special attention to ensure effective inspection, audit and review of all mining resources. However, majority of African countries are still poor indicating that African countries are not benefiting effectively from the mining sector due to the presence of poor regulation and administration comprising poor inspection, lack of reliable audit and absence of review of mining companies’ operations service. Therefore, the purpose of this study is to assess the impact of inspection, audit and review of all mining companies’ operations services on revenue collection in mining sector using the case of Tanzania mining commission Arusha region. The study used the sample size of 175 respondents from public institutions in Arusha city. The study collected primary data using questionnaire and data were analyzed using the Statistical Package of Social Science where tables were computed to represent the mean and correlations results of this study. The study found that the overall mean of audit and review was rated at 3.55 indicating that inspection, audit and review play important role in revenue collection in mining sector in Tanzania. Also, the correlation analysis indicated the presence of positive and significant relationship between revenue collection and inspection, audit and review in mining sector. These findings indicates that inspection, audit and review in mining sector have positive influence on revenue collection and any improvement in inspection, audit and review in mining sector will increase the revenue collection in mining sector. Therefore, the study recommends that the challenge facing revenue collection in mining sector should be addressed. Also, the government should empower revenue collector with proper regulations that support effective revenue collection.
