Effects of privatizing revenue collection in local government authorities: the case of Ilala municipal council in Dar es Salaam region
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Date
2006
Authors
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Journal ISSN
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Publisher
University of Dar es Salaam
Abstract
The overall objective of this study “the effects of privatizing revenue collection in the Local Government Authorities” as the result of implementation of privatizing strategy, taking Ilala Municipal Council has achieved to increase revenue collection as a result of implementation of privatizing strategy. Trend analysis was conducted for the period 2001 to 2005 and this period was considered by this study to be a period following massive and numerous reforms in Ilala Municipal Council. However, the study adopting an intra-firm comparison or sometimes known as times series technique, which entails comparing the operational efficiency of a single firm. The study found out that, the Municipality was not able to achieve its objective of collecting revenue at an average of 100% per year immediately after privatization. However, property tax flat rate, immediately after privatization, the performance of public toilet fees after implementation of privatization exercise, the municipal collected revenue on average 94,48% per annum. However, study has revealed a number of problems facing revenue collection process also give recommendation and solution on issue related to revenue collection. In addition to that suggest the different control measures in order to increase efficiency and reduce tax complaints as well as further area for research work to be done.
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HJ9622.5.M56)
Keywords
Revenue collection, Local finance, Privatization, Ilala municipality
Citation
Mkenganyi, W. (2006) Effects of privatizing revenue collection in local government authorities: the case of Ilala municipal council in Dar es Salaam region, Master dissertation, University of Dar es Salaam. Dar es Salaam.