The Performance of Local Government Authorities in Collection of Service Levy Revenue.

Abstract

vi ABSTRACT This research study investigated the performance of local government authorities in the collection of service levy revenue, focusing specifically on the case study of Karatu District Council. Service levies were an essential revenue source for local governments, allowing them to provide necessary services and infrastructure development within their jurisdictions. However, the effectiveness and efficiency of revenue collection processes varied significantly across different local government authorities. The objective of the research was to assess the performance of Karatu District Council in collecting service levy revenue and identify factors that contributed to its success or posed challenges. The study utilized a mixed-methods approach, combining both quantitative and qualitative data collection methods. Quantitative data were gathered through a survey questionnaire administered to a sample of residents and businesses within the district. Qualitative data were collected through interviews with key stakeholders, including council officials, taxpayers, and community leaders. The research examined various aspects related to the collection of service levy revenue, including the legal framework governing revenue collection, administrative procedures, taxpayer compliance, enforcement mechanisms, and transparency and accountability measures. Additionally, the study explored factors such as taxpayer education and awareness programs, technological advancements in revenue collection systems, and the role of local government officials in revenue mobilization. The findings from this study provided valuable insights into the performance of local government authorities in collecting service levy revenue. It identified best practices that could be replicated by other local government authorities facing similar challenges. Furthermore, the research contributed to existing literature on local government finance and revenue mobilization strategies.