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Browsing Accounting and Finance by Author "Kundy, P. Veronica"
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- Effectiveness of public private partnership in revenue collection in LGAs in Tanzania: A case of Dodoma Municipality(St John's University of Tanzania, 2015-09-28) Kundy, P. VeronicaThe study aims to assess the effectiveness of Public Private Partnership in revenue collection in LGAs in Tanzania a case of Dodoma Municipality. The study specifically identifies policies, laws/bylaws and regulations used by DMC in supervising private revenue collector and taxpayers in revenue collection. The study has as well assessed the private revenue collectors’ commitment to tax collection, and their knowledge and attitude towards taxpayers in Dodoma Municipality. Also the study examines the taxpayers’ knowledge, attitude and willingness of paying levy through private agent and to find out the relationship between PPP and improvement in revenue collection. Cross sectional research design was used. Purposive, convenience and simple random sampling techniques were applied to obtain the overall 184 sample size who participated in the study. Data were collected through questionnaires, interview, focus group discussion, observation and documentary review method. The data were analyzed using Statistical Packages of Social Science (SPSS) software. The main findings of this study reveal that respondents who believed on being trustful in revenue collection through private agents were 4 times (AOR=4.32, CI: 1.20-15.58; P-value ≤ 0.025) more likely to report high performance of revenue collectors. Similarly, respondents who said the level of income of the taxpayers was definitely important in determining the amount of tax to be paid were nearly 4 times (AOR=3.76, CI: 1.87-7.58; P-value ≤ 0.0001) more likely to report high performance of revenue collectors. The rest of the studied variables such as existence of various laws and regulations, presence of competent staff, xvii taxpayer’s willingness to pay tax, knowledge of taxpayers on paying levy and level of education, were less associated with performance of revenue collectors. Despite these findings there was no much improvement in the effectiveness of applying PPP in revenue collection in DMC. Therefore it is recommended that the DMC and other stakeholders should review their PPP in tax collection and find measures, including tax education, to promote and improve the performance of tax collectors.