Taxation and Local Government Performance in Tanzania: A Case Study of Kinondoni Municipal Council Dares Salaam
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Date
2010-05
Authors
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Journal ISSN
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Publisher
Kampala International University, College of Economics and Management
Abstract
The 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
Description
A Dissertation Submitted to the School of Business and Management In Partial Fulfillment of the Requirement for the Award of a Bachelors Degree Of Business Administration of Kampala International University
Keywords
Taxation, Local Government Performance, Kinondoni Municipal Council Dares Salaam