Trends And Problems Of Own Source Revenue Collection In Local Government Authorities: A Case Study Of Singida Municipal Council

ABSTRACT

The study was based on assessing the trends and problems of Own source revenue collection in Local Government Authorities. It was conducted in Singida Municipal Council where Utemini, Ipembe Majengo, Mandewa, and Misuna wards were selected for study. This study specifically focused on three issues which are Identification of methods used to collect revenue in Singida municipality, problems affecting revenue collection trends and the contribution of other sources of revenue to the district grand revenue.

The study adopted a cross sectional design with a case study meant to get in depth data. Respondents such as government officials, revenue collectors, judgmental selection were used and tax payers, were randomly selected. Data were collected using survey method where interviews were conducted to 10 government officials and 10 revenue collectors and 80 tax payers using structured questionnaire. The analysis of data was done using SPSS where likert scale was used to analyze the criteria. Based on the evidence collected the study concluded that, feasibility study should be conducted for the purpose of establishing actual collection base for both collectors (private agents and staff).The council should identify other sources to improve collection period than waiting harvesting period. The council should employ more staff at revenue section to improve performance of own source revenue collection.

Also sensitization should be provided to tax payers and collectors. Research observed that the process of opportunity and obstacle of development (O&0D) should be emphasized and well implemented to improve the participation of collectors and payers.