Abstract:
This study was motivated by the overall objective of assessing the factors affecting LGA revenue
collection in Tanzania. In view of this general objective, the study specifically examined the
effect of internal control system on the LGA revenue collection, the effect of automation system
on the LGA revenue collection, and the effect of staff competence on the LGA revenue
collection. The study employed a quantitative research design, and the target population of this
study was about 1860 employees at Sikonge. of which the optimal sample size required for this
study was 186. In this study, only primary source was employed whereby questionnaire was
involved. Descriptive statistics, factor analysis, and multiple regressions were used. According
to the study, internal control system was found to have a positive influence on the LGA revenue
collection. On the second objective, it was noted that the automation system had a positive
influence on the LGA revenue collection. On the last objective, the study found that staff
cometence has a pcsit :
,ee influence on LGA revenue collection. The study strongly
p
recommends the rol►ing ow of the automated system and its adoption at all revenue offices in
the LGA. The LGA should ensure that there are necessary resources and infrastructure before
the rolling out of an automation system. It should develop a program forthe systematic roll-out
terized system to all LGA that are collecting entrance fees. The study recommended
o f a c o m p u
that it is high time for the LGA to put lots of effort in the adoption of an automated revenue
collection system as the findings show it has improved efficiency and increased revenue. Full
merit of the system to all LGA and revenue collection points
deploy in the LGA at large will
enhance the organizationto reap the fruit of this technolog
