The efficiency of public-private partnership (ppp) in enhancing revenue collections A Case of Kinondoni Municipal Council

Following Local Government Authority (LGAs) reforms, tax collection was also privatized. The aim was to increase revenue and minimize administrative costs in order to improve the quality and access to public services. Therefore the general objective of this study was to assess the efficiency of Public-Private Partnership in revenue collection with specific reference to Kinondoni Municipal council. The sample size involved Kinondoni Municipal workers, representatives from the private companies, tax payers, Ward Executive Officers (WEOs) and Member of Parliament. Data were collected through observation, review of various relevant documents, questionnaires and interviews. They were analyzed using descriptive statistical methods. The study revealed that there were different methods used to collect tax before adoption of Public Private Partnership (PPP) which were not very effective, however with PPP some noted challenges. Contrary to the Agency Theory where the principals (Municipal) has task of controlling and monitoring the agents in effective manner to the best of the organization; in this study some of the municipal staff were said to collude with potential contractors. The study concludes and recommends that PPP in revenue collection is an effective way to address challenges related to revenue collection. However strong leadership, proper coordination, accountability and commitment is required.