Evaluation of local government revenue collection information system success in Tanzania

Sausi, John M.; Kitali, Erick J.; Mtebe, Joel S.

doi:10.1108/dprg-04-2021-0055

Cited by 8 publications

(7 citation statements)

References 34 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Rating is a process by which land is taxed and the valuation for rating Act 3 authorizes the City Council authorities to value land for the determinations of daunting charges. City Council authorities have power to license some activities and business within their area (Bickelhaupt & Houk, 2017;Sausi et al, 2021;Ulfa, 2018). Therefore, they introduce some costs for issuance of such authorization.…”

Section: Rates and Borrowingmentioning

confidence: 99%

See 1 more Smart Citation

The proficiency of fund control strategy in Tanzania: a case of Arusha City Council

Paul¹

2022

IJSMR

View full text Add to dashboard Cite

The study evaluates the proficiency of fund control approach in Tanzanian city council authority. A sample of 53 respondents who were randomly selected from Arusha City Council was used. The methods used in data collection are interviews, questionnaire, documentary review and focus group discussion. The statistical package for social science (SPSS) was used for data management and analysis. The findings showed that there are a good number of funds controlling strategies applied in the City Council. Preparing some handouts that inform and educate the people on how to pay their taxes, on time budget, action plan; proper monitoring and supervision, capacity building for staff, the use of EPCOR system and internal audit unit, thorough audit (both internal and external) and use of control ledgers and vote books were among the few fund collecting strategies. However, there are number of challenges that hindered the effectiveness of the fund controlling strategies. These challenges include insufficient budget, few staff, politics, poor education to many tax payers, insufficient data, lack of facilities, lack of enough sources of revenues, uncommitted revenue collectors, late release of funds, own sources, and poor monitoring of collection centers/routes.. The measures taken to overcome the challenges include establishing audit committee, constructing optic fiber network, disciplining staff who violate by-laws, and strengthening the pre-audit unit by enacting proper regulations in all transactions., Besides, the management conducts several meetings on issues related to revenues and how to overcome the challenges through capacity building to the appropriate staff to ensure internal control.. The research recommends that the government ought to cogitate establishing the strong audit committee which would be able to monitor the trends of financial practices in institutions. Despite, the number of the strategies used by City Council and despite the measures that have been put in place he suggests that more collaborative efforts should be done, one including prioritization on the development and sustainability of the financial sector.

show abstract

Section: Rates and Borrowingmentioning

confidence: 99%

“…Concerning City Council authorities, these have statutory borrowing power through a majority support by its members present in the meeting (Sausi et al, 2021;Sbragia, 2019). A City Council authority can increase money through loans for the resolution of its purposes.…”

Section: Rates and Borrowingmentioning

confidence: 99%

The proficiency of fund control strategy in Tanzania: a case of Arusha City Council

Paul¹

2022

IJSMR

View full text Add to dashboard Cite

show abstract

“…It has been indicated that facilitation conditions have a significant predictive prowess on users’ behavioral adoption of m-government (Thao, 2017). Whilst studies have shown that facilitating conditions had no positive impact on the adoption of m-government service (Sausi et al, 2021), other research revealed contradictory outcomes that have demonstrated that facilitation conditions have a significant effect on the behavioral adoption of technology (Sim et al, 2018; Mandari and Chong, 2018). With this, we can therefore surmise and propose H2.…”

Section: Hypothesis Developmentmentioning

confidence: 99%

The determinants of Mobile government services adoption: The moderating effect of perceived government support (PGS)

Mensah

Dadson

Mwakapesa

et al. 2022

Information Development

View full text Add to dashboard Cite

This study holds the view that the m-government success depends on the adequate intervention and support of government. Given this, the study seeks to investigate the role that government support can play on m-government services acceptance. Particularly the study examines the moderating influence of perceived government support (PGS) on m-government services usage. A structural equation model (SEM) method was deployed with Smart PLS 3.0. Analysis from the data captured using a comprehensive Unified Theory of Acceptance and Use of Technology (UTAUT) model, demonstrated that contrary to the initial held view, performance expectancy (PE) did not impact the acceptance behavior of m-government services. Facilitating conditions, security and privacy, trust in m-government and quality of information had a direct positive influence on m-government services adoption. The findings also revealed that PGS had a significant moderating influence on PE, facilitation conditions, and trust towards the adoption of mobile government services. However, perceived government support had no significant moderating effect on security and privacy and information quality on the adoption of m-government services. These results guide researchers and practitioners in respect of the role government support plays in making m-government a success and how government aid should be designed to have the maximum impact on changing the adoption behavior of citizens.

show abstract

“…In Tanzania, initiatives have been taken by LGAs since the 1990s to establish GITS and integrate it into their functions to enhance revenue collection and implement spatial technologies (Mzava et al, 2019;Namangaya, 2018;Worrall et al, 2017;Mtalo, 2016;World Bank, 2015). Since 2006, numerous GITSs have been obtained and installed in LGAs in Tanzania, with the assistance of the World Bank, TSCP, and PO-RALG (Sausi et al, 2021;Kessy, 2019;McCluskey & Huang, 2019;McCluskey et al, 2018;Pérez-Mira et al, 2017) to support decision-making, policy, and planning. Nevertheless, despite significant investments made in GITSs by the Tanzania government, the majority of LGAs in the country only met roughly between 40%-70% of their collection goals (CAG, 2020).…”

Section: Introduction 11 Background Of the Studymentioning

confidence: 99%

Geospatial Information Technology Systems And Revenue Collection: The Case of Ilala City Council And Kinondoni Municipal Council

Massawe,

Mwanukuzi

2023

Tanzania Journal for Population studies and Development

View full text Add to dashboard Cite

This study investigated the influence of critical success factors in boosting the performance of geospatial information technology systems (GITSs) in local government authorities. Data for was collected using a questionnaire involving business centres. Analysis was done using inferential statistics to analyse both primary and secondary data. The study employed a quantitative analysis approach, which was supported by two related concepts of diffusion of innovation and institutional theories: the technological, organizational, and environmental framework, and the technology acceptance model. The model was used to describe user perceptions, and actual geospatial information technology systems utilization, to acquire the perceptions of local government authorities, users and business license taxpayers. The study results revealed that technological, organizational and individual support are significant factors for enhancing geospatial information technology systems performance in local government authorities revenue collection, but their ranking is in the order T,O,P,S,E,I. The significance of this study is that it provides a credible approach, based on sound principles, for determining the most important factors that influence the performance of the applications of geospatial information technology systems within local government authorities.

show abstract

Evaluation of local government revenue collection information system success in Tanzania

Cited by 8 publications

References 34 publications

The proficiency of fund control strategy in Tanzania: a case of Arusha City Council

The proficiency of fund control strategy in Tanzania: a case of Arusha City Council

The determinants of Mobile government services adoption: The moderating effect of perceived government support (PGS)

Geospatial Information Technology Systems And Revenue Collection: The Case of Ilala City Council And Kinondoni Municipal Council

Contact Info

Product

Resources

About