Abstract:
Mining sector is the main source of government revenue that needs special attention due to the presence of poor regulation and administration comprising poor inspection. lack of reliable audit and absence of review of inning 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 of 312 participant's population as the study employed convenience sampling technique to select the list of respondents from public institutions in Arusha region. The study collected primary data using questionnaire and data were analyzed using the Statistical Package of Social Science (SPSS). 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. Keywords: Inspection, Audit, Review, Revenue Collection, Mining Sector
