Abstract:
This study was conducted to assess the influence of computerized revenue collection system on
revenue performance in Arusha City Council. The study used both secondary and primary data.
Primary data were collected by using a questionnaire. A total of 63 questionnaires were returned
and thus analyzed. Findings revealed that revenue collection increase sharply after introduction
of LGRCIS. The actual revenue collected increased from TZS 3,077,144,600.00 in 2009/10 to
TZS 20,400,000,000.00 in 2019/20. In the span of 10 years, revenue difference was TZS
17,322,855,400.00; equivalent to 562.95%. Results of descriptive analysis revealed that mean
revenue for five years after introduction of LGRCIS was TZS 14,055, 951, 404.43 compared to
TZS 5,112, 931.69 in similar period of five years before introduction of the system. Further
results of paired t-test revealed that there was a statistically siginificant difference between
revenue collected before (mean = TZS 5,112,931,033.69, SD = 2917116903.18) and after (mean
= TZS 14,055,951,404.43, SD = 1573439229.62) introduction of LGRCIS in Arusha City
Council (t (4) = 10.734, p < 0.001). Findings further showed that among major challenges
hindering effective implementation of LGRCIS in Arusha City Council were unreliable electric
power for recharging revenue collection devices, poor internet connectivity, staff were reluctant
to move to automated technology and poor knowledge of use among users. Some of key
recommendations made were as follows. Arusha City Council should train its staff on how to
effectively use LGRCIS revenue collection devices. Arusha City Council should introduce
devices which can use solar energy so as to address current situation where charging of those
devices is a problem. Finally, Arusha City Council should accompany the devices with another
devices which provides an additional internet connection like mobile phones or modems.
