Abstract:
The purpose of this study is about an assessment of the factors affecting revenue collection in local
government authorities with evidences from Ngorongoro District Council in Tanzania (NDC). The
main units of enquiry were business owners, revenue collectors, and revenue collecting agents
within the Council. The specific objectives of the study are to evaluate the local demographics
factors, the capacity of revenue collecting team and strategies used for revenue collection. The
research approach of the study were both qualitative and quantitative. The target population
covered the small business owners, revenue collectors and collecting agents whose population is
797 people with a sample size of 90 respondents. Data was collected through questionnaires and
interviews instruments. The data analysis involved examining, sorting, categorizing, evaluating,
comparing, synthesizing, and contemplating as well as reviewing raw and coded data. The data
were analyzed by using descriptive statistic, inferential statistic and data visualization. Package for
Social Scientist (SPSS version 25) was used to compare and analyze the qualitative and
quantitative data, and the researcher presented the findings in tables and charts. Qualitative data
considered thematic analysis and both findings expose the status of revenue collection and the
factors affecting collection as a direction on how improvement can be made in the foreseeable
future. This chapter present and discusses the analysis of data collected on the assessment of the
factors affecting revenue collection in local government authorities Evidence from Ngorongoro
district council. The chapter provides demographic data such as gender, age, education level, years
of experience, level of education, and main activities of the respondent, However, the main focus is
on the results based on specific objectives. The final chapter of this comprehensive study on factors
affecting revenue collection in local government authorities, using the Ngorongoro District Council
as a case study, presents the research findings and recommendations for future action. It is divided
into several key sections: an introduction, a summary of findings, recommendations, areas for
further research, and a critical evaluation. This serves as a culmination of the study's insightful
discussions and provides an opportunity for further research and critical thinking.
