Mohamed, Miraji2021-10-062021-10-062006Mohamed, M. (2006) Effectiveness of collecting revenue in local authorities: the case of Produce cess in Korogwe District Council. Masters dissertation, University of Dar es Salaam, Dar es Salaam.http://41.86.178.5:8080/xmlui/handle/123456789/15840Available in print form, Eat Africana Collection, Dr. Wilbert Chagula Library,(THS EAF HJ9115.T34M63)One of the cardinal problems in local government authorities is to improve the critical financial condition caused by lack of revenue. Therefore, the purpose of the study was to examine the effectiveness of collecting revenue: a case of Produce cess in Korogwe District Council. In examining the effectiveness of the method, control mechanism instituted and criteria used in levy rating by the council in collecting produce cess were taken into account. A total of 100 respondents were contacted from the district. The data were collected using three instruments namely; documentary review, interviews/discussions and questionnaires. These instruments were applied to the 100 respondents purposefully chosen. The data collected are presented and analyzed through tables, graphs and percentages. The study found out that produce cess collection has surpassed development levy collection because the revenue has increased by an average of 71.4 percent over and above revenue collected per annum through development levy method. The study also found that the guidelines and procedures used in collecting produce cess as the major source of council's revenue, has been very effective in comparison to the previous method. Thus making produce cess the major source of revenue. The above finding led the researcher to conclude that the procedures and guidelines instituted by the council have been very effective in ascertaining maximum revenue collection. However, a number of recommendations are put forth, all aimed at tightening effective control and supervision in revenue collection.enRevenueLocal taxationKorogwe districtThesis