The administration of development levy collection in Tanzania: a case of Mwanza urban district

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University of Dar es Salaam
This study is about the Administration of Development Levy Collection in Mainland Tanzania. Mwanza Urban District has been used as a case study. The study examines development levy collections and how the collected revenue is allocated to various sectoral and departmental projects. The general atmosphere surrounding the development levy is that, like all other forms of taxes, it is unpopular. Ever since it started being imposed and collected in 1984, there have been many complaints and grumbling by the general public concerning various aspects of this levy. The issues range from criticism of the methods of collection to questioning the basis of the rates and even the levy itself. On the other hand, it is very obvious from the Local Government annual reports that the amounts of the development levy collection made by most, if not all, local authorities are often far less than the targets set by those authorities. The general objectives of this study was to investigate the underlying reasons behind shortfall in the amounts of levy collected as against the targeted levels, and the problems encountered in collection. It has been found that poor collection methods, low income levels of the people, coupled with having too many taxes, the irrelevant use to which the collected revenue is seen to be put, are among reasons behind the shortfalls and constitute some of the problems which hinder the collection of development levy in Tanzania. It was also noted that most of the projects undertaken by local authorities are poorly implemented. From 1984/85 to 1986/87 most of the projects needed more funds than the amount allocated for their completion, and some of the funded projects were not implemented for various reasons including lack of materials. Thus, the people do not appear to have seen direct connection between their taxes and the satisfaction of their basic needs
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Tax collection, Mwanza region, Tanzania
Mkongola, N. E. K. (1988) The administration of development levy collection in Tanzania: a case of Mwanza urban district, Masters dissertation, University of Dar es Salaam. Available at (