Assessing The Impact of Government Payment Gateway System on Revenue Collection in Tanzania Forest Service Agency

Abstract

The main aim of this study was to assess the impact of government gateway system on revenue collection in Tanzania Forest Service Agency. The specific objectives were to examine to what extent source of revenue through GePG impact revenue collection in Tanzania Forest Service Agency, to examine to what extent costs associated with GePG impact revenue collection and to examine the relationship between GePG and revenue collection. The study theories adopted were E-government theory, and revenue diversification theory. The study used time series data which collected in Arusha district especially from Tanzania Forest Service Agency. Data were analyzed using E-views showing sources of revenue collection and reduced cost associated with GePG in revenue collection. The study found a positive and statistically significant relationship between road fee, registration fee, royalty and cost associated with GePG with p value of <0.001 for each, data were free from multicollinearity where the centered VIF is less than 10 and heteroscedasticity where (p-value of 0.2083> 0.05). The study concluded that GePG has a positive influence on revenue collection increases with strong positive between correlation royalties and revenue collection in TFS agency. Therefore, the study recommended that. Organization should increase training to personnel who use GePG system to collect revenue, more effort should be taken to improve agency systems which are integrated with GePG system for revenue collection so as to improve its internal control system. Also, more study should be conducted to examine challenges facing the GePG or e-payment method