Managing revenue collection outsourcing in Tanzania’s local government authorities: a case study of Iringa Municipal Council

Poncian, Japhace; Mgonja, Michael Grayson

doi:10.1080/03003930.2018.1518219

Cited by 15 publications

(22 citation statements)

References 31 publications

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“…Empirical evidence shows that tax compliance is the readiness of a taxpayer to obey the tax policy of his country, for instance by filing a return, declaring returns and paying all the taxes owing and in a timely way [19,24,44]. Tax compliance includes registering or notifying tax regulators of position as a taxpayer, submitting a tax return each year (if necessary) and following the mandatory payment time frame [34,45].…”

Section: Background Of the Problemmentioning

confidence: 99%

The Effect of Tax Rate on Taxpayers' Voluntary Compliance in Tanzania

Chindengwike¹,

Kira²

2022

ujaf

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Section: Background Of the Problemmentioning

confidence: 99%

The Effect of Tax Rate on Taxpayers' Voluntary Compliance in Tanzania

Chindengwike¹,

Kira²

2022

ujaf

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“…The structural decentralisation did not yield good results because of the problem of service provision and infrastructure development. The deconcentrated structures were not empowered to raise local revenues but relied on funds from the centre which usually did not come on time (Mgonja & Poncian, 2019). The plans did not reflect real local needs and problems as the planners themselves were not local people, hence led to rapid decline in essential services like education, health, sewerage and feeder roads.…”

Section: The Reform Phase: 1972-1982mentioning

confidence: 99%

“…The trend in the features of LGAs revenues in recent years has been the expansion of fiscal transfers from the central government and the significant proportional decline of LGAs' own source of revenue (Mgonja & Poncian, 2019). This is partly due to the abolition of some important sources of revenues such as development levy and LGAs have sources that are non-buoyant and difficult to collect…”

Section: Fiscal Autonomymentioning

confidence: 99%

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Expect the Unexpected? The Poli-tricks of Central-Local Government Relationship in Tanzania

Kanju¹,

Shayo²

2022

IJSSRR

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Local government presupposes the existence of central authority to which is subordinate despite the relative autonomy of its organs. Three views paint the nature of relationships between central-local governments in Tanzania. The first view conceives local governments as instruments of the centre whose mandate is implementing public policies. Second, local governments are seen as partners of the centre, implementing public policies in a coherent manner with some levels of discretion. Third, central and local governments are certainly different governments which have mutual dependence. This article offers an overview on the dynamics of central-local relationship to uncover expectation of establishing self-governing authorities at the local levels as stipulated in the Local Government Reform and the D-by-D policy or the Policy Paper on Local Government Reforms. In addition, it highlights unwillingness of the centre to give autonomy to local authorities. Using document analysis, our analysis shows that local authorities have been agents of the central government, primarily responsive to their political master, not partners in national administration and development. These unhealthy arrangements limit local government capacity to serve their clients accordingly. Thus, considering autonomous local authorities as a vehicle to national development is essential for healthy decentralisation of central-local relations.

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“…Many researches that have been conducted in and outside Tanzania focused mostly on how local government authorities generate their own sources revenue and how they were affected in collecting those revenues (Kishura, 2020;Msenga, 2020;Mgonja, 2019;Nwoka, 2016;Ibeogu & Ulo, 2015;Edogbanya, 2013) and public universities ( Jaafar et al, 2021;Alshubiri, 2020;Felicia & Hezekiah, 2016;Ofoegbu & Alonge, 2016;Fisseha, 2015). For example, Felicia & Hezekiah (2016) concentrated only, on extent to which public universities in Nigeria have capacity on infrastructure and at which level they spend revenue generated on infrastructure.…”

Section: Introduction Background Informationmentioning

confidence: 99%

The Influence of the Dimensions of Agency’s Capacities to the P E R F O R M a N C E I N G E N E R a T I N G O W N S O U R C E S R E v E N U E S I N T H E G O v E R N M E N T a G E N C I E S I N T a N Z a N I A

Mwombeki

2022

Bej

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The study assesses the influence of the dimensions of agency’s capacities to the performance in generating own sources revenues in the government agencies in Tanzania. The study used institutional theory and contingency theory, an explanatory case study strategy together with survey methods to assess the influence of government agencies’ capacities to the performance in generating own sources' revenues. Data were collected by administering 80 questionnaires to agency’s senior officers who were members of the management team and staff at large. The government agencies that were purposively selected to be part of this study were National Housing and Building Research Agency (NHBRA), Agency for Development of Educational Management (ADEM) and Taasisi ya Sanaa na Utamaduni Bagamoyo (TaSUBa).The findings of this study revealed that planning and development, human resource, and infrastructure capacity significantly and positively influence the performance of the agency in generating own source revenues. However, financial capacity and good governance were found to have insignificant influence. This might be contributed by the fact that there were ineffective governance practices in term of ineffective committees, poor policies and procedures as it was revealed in descriptive analysis. It is concluded that the critical capacities which strongly and positively influence the performance of the agency in generating own source revenues are planning and development capacity, human resource capacity, and infrastructure capacity. The study recommends that these government agencies must find more sources of revenue, consider seriously the issue of motivation to staff, operate competitively, have complex and good long term strategic plans and aim at implementing them. The implication of the study findings is that it contributes knowledge to the administrative actors and also policy and regulation makers such as the parliament of Tanzania, the office of the CAG and ministry for finance to form policies on the five dimensions of capacity that will enable government agencies to improve and grow

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Managing revenue collection outsourcing in Tanzania’s local government authorities: a case study of Iringa Municipal Council

Cited by 15 publications

References 31 publications

The Effect of Tax Rate on Taxpayers' Voluntary Compliance in Tanzania

The Effect of Tax Rate on Taxpayers' Voluntary Compliance in Tanzania

Expect the Unexpected? The Poli-tricks of Central-Local Government Relationship in Tanzania

The Influence of the Dimensions of Agency’s Capacities to the P E R F O R M a N C E I N G E N E R a T I N G O W N S O U R C E S R E v E N U E S I N T H E G O v E R N M E N T a G E N C I E S I N T a N Z a N I A

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