Determinants of effctiveness of local government authorities in collection of own sources revenues:

Abstract

The study was conducted in Igunga District. Igunga District Council in Tabora Region. It aimed at finding out the determinants for effective collection of own source revenues in Igunga District Council. The findings indicated that determinants of own source revenue included effective revenue by-law, effective monitoring of tax collectors, updating sources of revenue, attracting investments, favourable inflation rates and supported technology for revenue collection. The findings indicated that provision of tax payer education and sensitization to promote voluntary compliance can be used to enhance own revenue collection revenue. The findings also indicated that improving service delivery to the public can also enhance own source revenue collection by the council. The findings also revealed that conducting feasibility studies for new revenue sources can enhance own source revenue collection.