Mwatawala, Zainab Mrisho2016-04-162020-01-082016-04-162020-01-082004Mwatawala, Z. M. (2004). Law and practice relating to revenue raising powers of urban local government authorities: a case study of Morogoro municipal council. Masters dissertation, University of Dar es Salaam. Available at (http://41.86.178.3/internetserver3.1.2/detail.aspx?parentpriref=)http://localhost:8080/xmlui/handle/123456789/6196This study is about the Law and Practice relating to revenue raising powers of urban Local Government authorities; a case study of Morogoro Municipal Council. It has hinged on the hypotheses that the law is too strict on local governments at Municipal level to effectively collect revenue and that the Morogoro Municipal Council does not exert itself at collecting its legally allowed local revenues. Chapter one is the introduction and background of the problem. Chapter two provides the general description of core functions of urban local government authorities. Chapter three is an analysis of sources of revenue of Urban Local Government authorities. Chapter four is specifically looking at the Morogoro Municipal Council geographical background, its revenue collection bylaws and its revenues, internal and external. The recommendations and conclusions appear in chapter five of the paper where the resultant findings of the study did prove that the strictness of the law has somehow been lessened in the aftermath of the Local Government reforms taking place since 1998 onwards. The findings also show some forms of arbitrariness in the function of revenue collection. The Morogoro Municipal Council does exert itself in collecting its own revenues. However, it has been amply demonstrated that the legal framework for revenue collection leaves a lot to be desired. The arbitrariness in tax assessment and slotting has resulted in resorting to flat rate payment of development levy; the number two own revenue earner of the municipality, after Property Tax.enRevenueLocal government authorityLaw and practiceMorogoroThesis