Factors affecting effective market levy collection in Tanzania: case of market corporations in Dar es Salaam

Many local authorities have adequate revenue bases to finance the current level of services, but collection levels are often low. Improvement of market levy collection in Local Authorities is the key to meeting their financial obligations leading to realization of their mandate to offer quality and timely services to the residents, the demand for which may exceed the available resources. The study sought to assess the factors affecting effective of market levy collection in Tanzania. To attain this objective the study was conducted among 78 respondents (traders, employees and managers) in Dar es Salaam region .The study analyzed the extent to which accounting system, staff qualification and government policy influence effective market levy collection. Relevant data was reviewed the primary data were gathered using a structured questionnaire administered to 78 respondents (traders, employees and managers). Both structured and semi structure questionnaires as well as interview were used to collect data. Statistical Program Package for Social Sciences version 20.0 was used to quantitatively analyze data. The study was also supported by qualitative analysis inputs. The Findings indicated that the accounting system significantly influences effective market levy collection by enough computers ,IT and accounting skills having , followed by staff qualification by computer skills ,training of staffs and discipline of staff , and government policy by restriction of the government ,taxation on the other hand, found to be significantly influence market levy collection. The study recommends effective market levy collection can be improved by increasing the availability of computers, on job training of employees and centralization of revenue