Taxation and Local Government Performance in Tanzania: A Case Study of Kinondoni Municipal Council Dares Salaam

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TABLE OF CONTENTS

Declaration ................................................................................................................................... .i

Approval ....................................................................................................................................... ii

Dedication .................................................................................................................................. iii

Acknowledgment ...................................................................................................................... .iv

Table Of Contents ...................................................................................................................... v

List of acronyms ....................................................................................................................... .ix

List Of Tables .............................................................................................................................. x

List Of Figures ........................................................................................................................... xi

Abstract ...................................................................................................................................... xii

CHAPTER ONE .......................................................................................................................... 1

INTRODUCTION ........................................................................................................................ !

1.0 Overview ................................................................................................................................ !

1.1 Background of the study ................................................................................................. !

1.2 Statement of the problem ................................................................................................ 3

1.3 Purpose of the study ........................................................................................................ .4

1.4 Objectives of the study .................................................................................................... .4

1.5 Research questions ........................................................................................................... .4

1.6 Scope of the study .............................................................................................................. 5

1. 7 Significance of the study .................................................................................................. 5

1.8 Conceptual Framework .................................................................................................... ?

CHAPTER TW0 .......................................................................................................................... 8

LITERATURE REVIEW ........................................................................................................... 8

2.0 Introduction ......................................................................................................................... 8

2.1 Definitions Of Concepts ................................................................................................... 8

2.2 Relationship Between Taxation And Local Government Performances ........... 9

2.3 Impact OfTaxation ............................................................................................................ 9

v

2.4 Types of taxes levied by the local government ........................................................ II

2.4.1 Income taxes/ services levy ...................................................................................... !!

2.4.2 Business Privilege Taxes ............................................................................................ !!

2.4.3 Sales Related Taxes ..................................................................................................... 12

2.4.4 PropertyTaxes ............................................................................................................... 12

2.5 Principles Of An Effective Taxation Mechanism .................................................... 13

2.5.1 Equality /Equity ............................................................................................................ 13

2.5.2 Economy .......................................................................................................................... 13

2.5.3 Certainty .......................................................................................................................... l4

2.5.4 Convenience ................................................................................................................... l4

CHAPTER THREE .................................................................................................................. 16

METHODOLOGY ..................................................................................................................... 16

3.0 Introduction ....................................................................................................................... 16

3.1 Research design ................................................................................................................ 16

3.2 Study area .......................................................................................................................... 16

3.3 Research population ....................................................................................................... 17

3.4. Sample design .................................................................................................................. I?

3.4.1 Sample method and procedures .............................................................................. I?

3.4.2 Sample selection and size .......................................................................................... IS

3.5 Data collection and instrument ................................................................................... IS

3.5 .1 Structured questionnaires ........................................................................................ 18

3.5.2 Documentary review .................................................................................................... 19

3.5.3 Data Collection .............................................................................................................. l9

3.5.4 Primary data ................................................................................................................... 19

3.5.5 Secondary data ............................................................................................................. .20

3.6 Data processing and analysis ...................................................................................... 20

3.6.1 Editing .............................................................................................................................. 21

3.6.2 Coding .............................................................................................................................. 21

3.6.3 Tabulation ....................................................................................................................... 21

3.7 Data analysis ..................................................................................................................... 22

vi

3.7.1 Quantitative Data Analysis ....................................................................................... 22

3.7.2 Qualitative Data Analysis .......................................................................................... 22

3.8 Statistical treatment of data ......................................................................................... 22

3.9 Ethical consideration ...................................................................................................... 23

3.10 Limitations of the study ............................................................................................... 23

CHAPTER FOUR ..................................................................................................................... 25

DATA PRESENTATION, ANALYSIS AND DISCUSSION OF THE FINDINGS ... 25

4.0 Introduction ....................................................................................................................... 25

4.1 Social Demographic Characteristics .......................................................................... 25

4.1.1 Age of the respondents ............................................................................................... 25

4.1.2 Marital Status of the respondents .......................................................................... 26

4 .1.3 Sex of the respondents ................................................................................................ 28

4.1.4 Educational status of the respondents ................................................................. 29

4.2 The relationship between taxation and local government performance ........ 3 I

4.3 Impact of taxation on performance of local government in Kin on doni

Municipal Council ................................................................................................................... 32

4.3.1 Education provision ..................................................................................................... 33

4.3.3 Water extension ............................................................................................................ 34

4.3.4 Road construction ........................................................................................................ 35

4.3.5 Infrastructure development ...................................................................................... 35

4.4 The types of taxes levied by the local government ................................................ 36

4.4.1 Sales Related Taxes ..................................................................................................... 37

4.4.2 Property Taxes ............................................................................................................... 38

4.4.3 Income Taxes/ Services levy ..................................................................................... 38

4.4.4 Business Privilege Taxes ............................................................................................ 39

4.4.5 Transportation Taxes .................................................................................................. 39

VII

CHAPTER FIVE ...................................................................................................................... .40

SUMMARY OF THE MAJOR FINDINGS, RECOMMENDATIONS, AND

CONCLUSIONS ......................................................................................................................... 40

5.0 Introduction ...................................................................................................................... .40

5.1 Summary of the study ................................................................................................... .40

5.2 Conclusions ....................................................................................................................... .41

5.4 Recommendations ........................................................................................................... .42

5.4 Areas for further research ............................................................................................ .43

APPENDICES ............................................................................................................................ 47

APPENDIX 1. ............................................................................................................................ .47

Questionnaire ............................................................................................................................ 47

Section A ..................................................................................................................................... 47

Background Information ....................................................................................................... 47

Section B ..................................................................................................................................... 48

Time Framework ...................................................................................................................... 51

Appendix Iii ................................................................................................................................ 52

Research Budget ...................................................................................................................... 52

ABSTRACT The research was conducted in area that is Kinondoni municipal council, Dar es Salaam-Tanzania. The municipal council has a total population of 1,088,867 people and (60) sixty respondents; that is to say;-twenty (20) municipal council tax collectors, fifty (10) investors, one hundred (25) municipal council tax payers and thirty (5) municipal council administrative staff was selected to represent the total population. The research was guided by research question of the study. The first research question sought to find out the relationship between taxation and local government performance and the research revealed that there is a strong link between taxation and local government performance in Kinondoni municipal council-Tanzania. Research question two sought to find out the impact of taxation on the service delivery by the local government and the findings revealed that; education provision, medical service provision, water extension, road construction and infrastructure development were the answers given in this research question. The third research question therefore sought to find out the types of taxes levied by the local government and the findings revealed that; sales related taxes, property taxes, income Taxes/ Services levy, business privilege taxes, and transportation Taxes were the answers given. Conclusion was made in the sense that there is poor tax allocation in Kinondoni municipal council and generally poor perception of tax payers in tax payment and the researcher recommended that there should be clear allocation of taxes, government involvement in tax use, clear collection of taxes among other recommend

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APA

Frontiers, E. & SIMBA, V (2022). Taxation and Local Government Performance in Tanzania: A Case Study of Kinondoni Municipal Council Dares Salaam. Afribary. Retrieved from https://afribary.com/works/taxation-and-local-government-performance-in-tanzania-a-case-study-of-kinondoni-municipal-council-dares-salaam

MLA 8th

Frontiers, Edu, and VICTOR SIMBA "Taxation and Local Government Performance in Tanzania: A Case Study of Kinondoni Municipal Council Dares Salaam" Afribary. Afribary, 22 Aug. 2022, https://afribary.com/works/taxation-and-local-government-performance-in-tanzania-a-case-study-of-kinondoni-municipal-council-dares-salaam. Accessed 02 Oct. 2022.

MLA7

Frontiers, Edu, and VICTOR SIMBA . "Taxation and Local Government Performance in Tanzania: A Case Study of Kinondoni Municipal Council Dares Salaam". Afribary, Afribary, 22 Aug. 2022. Web. 02 Oct. 2022. < https://afribary.com/works/taxation-and-local-government-performance-in-tanzania-a-case-study-of-kinondoni-municipal-council-dares-salaam >.

Chicago

Frontiers, Edu and SIMBA, VICTOR . "Taxation and Local Government Performance in Tanzania: A Case Study of Kinondoni Municipal Council Dares Salaam" Afribary (2022). Accessed October 02, 2022. https://afribary.com/works/taxation-and-local-government-performance-in-tanzania-a-case-study-of-kinondoni-municipal-council-dares-salaam