Problems hindering the effectiveness of revenue collection: The case of Morogoro Municipal Council
A dissertation submitted in fulfillment of the requirements for award of the Degree of Master of Science in Accounting and Finance (Msc AF) of Mzumbe University
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| Formato: | Thesis |
| Idioma: | inglês |
| Publicado em: |
Mzumbe Unversity
2024
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| Acesso em linha: | https://scholar.mzumbe.ac.tz/handle/123456789/1233 |
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| _version_ | 1835205593688702976 |
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| author | Michael, Neema |
| author_facet | Michael, Neema |
| author_sort | Michael, Neema |
| collection | DSpace |
| description | A dissertation submitted in fulfillment of the requirements for award of the Degree of Master of Science in Accounting and Finance (Msc AF) of Mzumbe University |
| format | Thesis |
| id | oai:null:123456789-1233 |
| institution | Mzumbe University |
| language | English |
| publishDate | 2024 |
| publisher | Mzumbe Unversity |
| record_format | dspace |
| spelling | oai:null:123456789-12332024-09-13T07:12:23Z Problems hindering the effectiveness of revenue collection: The case of Morogoro Municipal Council Michael, Neema Revenue collection Revenue infrastructure Personal income A dissertation submitted in fulfillment of the requirements for award of the Degree of Master of Science in Accounting and Finance (Msc AF) of Mzumbe University This study examined the problems which hindered the effectiveness of revenue collection in Morogoro Municipality, inspired by the fact that there were statements of lower revenue collection making the national economy to remain stagnant and the causes were unexamined. The study looked at the institutional framework, the infrastructure and facilities, the others factors hindering revenue collection and the efforts taken in place. The study used a cross-sectional research design with a sample of thirty-four (34) respondents who were selected by using convenience sampling technique. Data were collected by using questionnaires, interviews, and documentary review method. Quantitative data were analyzed by using SPSS while qualitative required the use of Microsoft Word. Findings revealed that within the institutional framework the factor which hindered revenue collection was failure to put in place some of the procedures for revenue collection. The greatest problems were: political interference and or interference by policy markers, shortage of qualified personnel for revenue collection, lack of by-laws for some revenue sources, to mention just a few. These problems resulted to lack of effectiveness of municipal revenue collection to a great extent as affirmed by 83.3% of respondents. However fewer efforts were done to address these problems. The study recommended that the regulations and procedures be put in place, politicians communicate with the municipal council prior to taking any decision, facilities and qualified personnel be increased, corruption be fought, and that further studies be conducted while focusing on the daily challenges facing revenue collectors working under supervision of the accounting department. Government 2024-09-13T07:12:14Z 2024-09-13T07:12:14Z 2013 Thesis APA https://scholar.mzumbe.ac.tz/handle/123456789/1233 en application/pdf Mzumbe Unversity |
| spellingShingle | Revenue collection Revenue infrastructure Personal income Michael, Neema Problems hindering the effectiveness of revenue collection: The case of Morogoro Municipal Council |
| title | Problems hindering the effectiveness of revenue collection: The case of Morogoro Municipal Council |
| title_full | Problems hindering the effectiveness of revenue collection: The case of Morogoro Municipal Council |
| title_fullStr | Problems hindering the effectiveness of revenue collection: The case of Morogoro Municipal Council |
| title_full_unstemmed | Problems hindering the effectiveness of revenue collection: The case of Morogoro Municipal Council |
| title_short | Problems hindering the effectiveness of revenue collection: The case of Morogoro Municipal Council |
| title_sort | problems hindering the effectiveness of revenue collection the case of morogoro municipal council |
| topic | Revenue collection Revenue infrastructure Personal income |
| url | https://scholar.mzumbe.ac.tz/handle/123456789/1233 |
| work_keys_str_mv | AT michaelneema problemshinderingtheeffectivenessofrevenuecollectionthecaseofmorogoromunicipalcouncil |