Investigation of Challenges Affecting Local Authorities in Collecting Property tax in Tanzania: A case of Tabora Municipal Council
The purpose of this study is to investigate challenges affecting the collection of property tax in LGAs. The study was conducted in Tabora Municipal Council. A sample of 50 respondents was chosen though only 43 respondents turned up. The study used descriptive statistics and inferential statistics. Frequencies and percentages were used in testing the collected data and arriving at the final conclusion . The results obtained are supported by the findings derived from qualitative interviews. The results indicate that human, institutional and technological challenges have an impact on the collection of property tax in LGAs. The observed human challenges that were found to affect the level of collection of property tax are commitment and motivation. Institutional challenges that were observed are the insufficiency of data concerning properties, the flat rate used to charge property tax, the ratio of service delivery which does not match with the demand to pay property tax, the political interference and the by law which is not enforceable.The technological challenges observed are the in applicability of Information and communication technology in the collection of property tax attributed by absence of soft ware to prepare bills, manual valuation of properties and absence of database concerning buildings in Tabora Municipal Council. Basically the study urges that human, institutional and technological challenges have effect on collection of property tax. The researcher recommends that these challenges should be addressed by establishing motivation packages, train employees so that they become ICT users, adherence to policies, regulations and laws and that by laws should be revised and updated. The results of the study are of interest to policy makers, academicians and practitioners.
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