The Contribution of Revenue Collection Actors in Own Source Revenue Mobilization: A Case of Four Local Government Authorities in Tanzania Mainland

Joel Chongela, Muhsin Danga & Magdalena Katunzi
The Local Government Training Institute, Dodoma Tanzania
Email: chongela@yahoo.com //joel.chongela@lgti.ac.tz

Abstract: The study was undertaken in 2017 to measure the contribution of revenue collection actors in own source revenue mobilization of four Local Government Authorities in Tanzania Mainland. The four LGAs from which the study was undertaken were; Bahi District Council, Dodoma Municipal Council, Kongwa District Council, and Manyoni District Council. The sample size of the study was 84 respondents obtained through purposive sampling.s. The structured cross-sectional survey design was adopted because it covers the wide range of the study area. The research findings revealed that 24 (28%) of councilors their contributions were community mobilization and sensitization to pay local taxes, identification of local revenue sources, approval of by-laws and revenue collection estimates, monitoring and supervision of own source revenue collection in their areas of jurisdiction. Moreover, the results showed that 20 (24%) of CMT members their contributions were to identify revenue sources, set revenue collection estimates, collect and supervise revenue, and educate tax payers to pay taxes. Furthermore, the findings revealed that 16 (19%) of WEOs/MEOs/VEOs their contributions were community mobilization and sensitization, revenue collection and supervision, educates people on the benefits of paying taxes in their areas of jurisdiction. Also, the research findings showed that 8 (10%) of own source revenue collectors their contributions were own source revenue collection. Moreover, the results revealed that 16 (19%) of tax payers their contributions were to pay local taxes to their respective LGAs. Therefore, own source revenue collection actors are very indispensable people for LGAs own source revenue mobilization. Consequently, better social service delivery to the local community can be attained by the respective LGA.