The relationship between budgeting process and the performance in revenue collection: a case of Kibondo district council
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Date
2009
Authors
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Publisher
University of Dar es Salaam
Abstract
This study aimed at assessing the relationship between budgeting process and the performance in revenue collection specifically for local government authorities. An assessment was done by studying on budgeting procedures, community participation in budgeting, factors considered to determine credit worthiness of agents and revenue collection strategies applicable to LGAs. A case of Kibondo district council was selected for the study. A sample of 58 respondents was selected based on quantitative techniques such as stratified and simple random sampling. Purposive sampling was used to select cases of interest for interview. 58 questionnaires were distributed, out of which 52 were returned to the researcher. A sample was selected from three groups including 26 ordinary people, 22 councilors and non-management staff, and 10 management staff. All questionnaires were returned except 6 from ordinary people. Statistical package for social sciences (SPSS) was used to analyze data and hypotheses testing were done by Chi-square tests. The study shows that, increased level of employee and community participation in budgeting leads to increased level of revenue collection performance in LGAs. It indicates that the use of revenue collection agents aims at enhancing effective revenue collection performance in LGAs. It is recommended that, the council should encourage employees and community participation in budgeting. The council should avoid political influence during selection of revenue collection agents.
Description
Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class Mark (THS EAF HJ2180.9.T34E53)
Keywords
Revenue collection, Budgeting, Kibondo district council
Citation
Engelbert,R (2009) The relationship between budgeting process and the performance in revenue collection: a case of Kibondo district council, Master dissertation, University of Dar es Salaam