Abstract:
This study aimed to assess the impact of revenue collection practices on the performance of local
government authorities in Nanyumbu District Council, Tanzania. This study's general objective was
to assess how revenue collection practices impact local government authority performance. Specific
objectives include evaluating the efficiency of the revenue administration system, transparency and
accountability in revenue collection, and the role of capacity building for revenue officials.
Theoretical frameworks, including revenue administration theory, tax compliance theory, and
political economy theory, provided context for understanding revenue collection practices and their
impact. A descriptive research design was used, utilizing both quantitative and qualitative
approaches. The study area, Nanyumbu District Council, is strategically selected due to its
representative nature and reliable administrative data. Stratified random sampling ensured
representative participant selection which is 65 individuals for the study, while structured
questionnaires gathered data. This study critically evaluates the efficiency of the revenue
administration system, transparency, and accountability in internal revenue collection, and the
impact of capacity building and training in Nanyumbu district. Employing a comprehensive
approach, the research explored the perspectives of diverse stakeholders, including citizens,
taxpayers, and revenue officials. The findings indicated a positive consensus on the efficiency of
the revenue administration system (80%) and a belief in transparency (70.8%). However, reported
cases of revenue leakage or corruption are acknowledged by 72.3% of respondents, suggesting
potential challenges. Recommendations were tailored to address the needs of district authorities,
revenue officials, and citizens, emphasizing the importance of anti-corruption measures, ongoing
training, and community participation. The study's broader implications extend to local governance
practices in Nanyumbu district council and contribute to the ongoing discourse on effective revenue
administration systems.
