THE EFFECTS OF COVID 19 PANDEMIC ON OWN SOURCE REVENUE COLLECTION IN TANZANIA LOCAL GOVERNMENT AUTHORITIES

Abstract

The revenue generated through lax IS regarded as the main source of governments' income which improves economic activity, savings and investment of the countries. However, revenue collection is facing various challenges one of them being the impact of Covid-19 pandemic which have negative impacts on macro and microeconomic sectors. Therefore. This study intended to assess the effect of covid-19 pandemic on own source revenue collection in Tanzania using the case of Ngorongoro District Council. The study adopted descriptive research design to collect information from 43 respondents drawn from the target population of 48 employees of Ngorongoro District Council. Further, the study used Monkey Survey method to calculate sample size to be used M this study and the primary information were collected using questionnaire and observations tools. The collected information was analyzed using the Statistical Package for Social Sciences Software (SPSS) whereby the frequencies, mean, and correlation of variable were presented through tables. The study findings revealed that the effect of covid-19 on collection of service levy had positive and strong relationship with covid-19 which implies that the absence of could-19 will increase collection of service levy. Also, the effect of covid-19 in collection of livestock market fees had weak and positive relationship with covid-19 this means that the presence of covid-19 had serous impacts on collection of livestock market fees. Additionally, the study found that covid-19 had positive and strong relationship with tourism then, the absence of covid-19 will increase collection of tourism fees. Therefore, the study suggested that organizations should partner with non-profit entities and government agencies to solve social. Economic and psychological problems in the society_ Key words: service levy, own-source revenue, covid-19. Market lee, livestock market, tourism Fee.