Browsing by Author "Simba, Victor Francis"
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- ItemTaxation and Local Government Performance in Tanzania: A Case Study of Kinondoni Municipal Council Dares Salaam(Kampala International University, College of Economics and Management, 2010-05) Simba, Victor FrancisThe research was conducted in area that is Kinondoni municipal council, Dares Salaam-Tanzania. The municipal council has a total population of 1,088,867 people and (60) sixty respondents; that is to say;-twenty (20) municipal council tax collectors, fifty (10) investors, one hundred (25) municipal council tax payers and thirty (5) municipal council administrative staff was selected to represent the total population. The research was guided by research question of the study. The first research question sought to find out the relationship between taxation and local government performance and the research revealed that there is a strong link between taxation and local government performance in Kinondoni municipal council-Tanzania. Research question two sought to find out the impact of taxation on the service delivery by the local government and the findings revealed that; education provision, medical service provision, water extension, road construction and infrastructure development were the answers given in this research question. The third research question therefore sought to find out the types of taxes levied by the local government and the findings revealed that; sales related taxes, property taxes, income Taxes/ Services levy, business privilege taxes, and transportation Taxes were the answers given. Conclusion was made in the sense that there is poor tax allocation in Kinondoni municipal council and generally poor perception of tax payers in tax payment and the researcher recommended that there should be clear allocation of taxes, government involvement in tax use, clear collection of taxes among other recommend