An Assessment of the Factors Affecting Revenue Collection in Local Government Authorities:

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.