ASSESSMENT OF THE CHALLENGES AFFECTING THE EFFICIENCY OF POINT OF SALE (PoS) USE IN COLLECTION OF LOCAL GORVENMENT REVENUE IN TANZANIA:

Abstract

This study examined the challenges affecting the efficiency of ix) int-of-sale (PoS) use in the collection of local government revenue in Tanzania. The study took place in Sumbawanga Municipality and included accountants, revenue collectors, and other administration officers who deal with using (PoS)machines to collect revenue. The study was guided by three objectives that sought to examine the effect of corruption practices on revenue collection in Sumbawanga Municipality, evaluate the impact of administrative capacity on revenue collection in Sumbawanga Municipality, and evaluate the role of political influence 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 (dicers) 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, corruption practices, administrative capacity, and politca1 influence are significant predictors of the efficiency of point-oi-sate use in revenue. Efficiency of Point of Sale use revenue collections the function of many impacts, but this research study focused on only three impacts, and this research study concludes that those three impacts, which are corrupt practices, administrative capacity, and political influence, are the predictors of efficiency of Point at Sale use in revenue collection at Sumbawanga of point of sale Municipal Council. The study concludes that the phenomenon of the efficiency use in revenue collection affected by corruption practices, administrative capacity, and political influence.