The influence of public finance management reform program on the performance of internal revenue collection The Case of Ilala Municipal Council,Dar es Salaam

The influence of public finance management reform program on the performance of internal revenue collection The Case of Ilala Municipal Council,Dar es Salaam Emmanuel Daud Master of Arts (Project Planning and Management) of the University of Dar es Salaam,college of social science,2020 This study assessed the influence of Public Finance Management Reform Programme (PFMRP) in Tanzania on the performance of internal revenue collection in Ilala Municipal Council Dar es Salaam, Tanzania. For the last 20 years, reports from revenue profile of local government in Tanzania have been showing that local government authorities failed to implement their budgets due to inadequate resources raised. This necessitated emergency of reforms effort to transform governments, specifically in revenue collection administration, technology and social services delivery. The study employed cross sectional research design with qualitative approach used as a strategy for data collection, analysis and report writing. Data collection mainly involved key informant interviews and document review. This study involved 34 respondents selected from different departments and sections in Ilala Municipal Council. The study found out that there was a substantial change in internal revenue collection from 2012/13 to 2016/17. From the study, it was observed that revenue collected in 2012/13 was TZS 16.169 billion, 2013/14 was TZS24.915 billion, 2014/15 was TZS30.862 billion, 2015/16 was TZS42.114 billion and 2016/17 was TZS46.164 billion resulting from the implementation and compliance with the Public Finance Management Reform Programmed initiatives strategies. The study revealed that there were improvements in ICT and as a result internal revenue collection by using ICT system ensured management control improvement, efficiency, transparency and accountability. It is concluded that, PFMRP influenced significantly the efficiency of internal revenue collection improvement in Ilala Municipality. The study recommends that to improve the performance in revenue collection and mobilize internal sources of revenue available in Municipalities and District Councils, collection must be conducted using computerized system to discourage manual operations, which create loopholes for mismanagement of financial resources and financial records in municipalities.