The Performance of Revenue Collection System in Local Government Authorities, The Case of Chato District Council, Geita Region.

The assessed the performance of revenue collection system in local government authorities in Chato District, Geita Region. The study was guided by specific objectives including; identifying strategies that are used in revenue collection in Chato district council, the performance of revenue collection methods at Chato district and identify challenges facing Chato district council in its efforts in collecting revenue through revenue collection system. Qualitative research approach was adopted. Unstructured interviews and documentary reviews were also used as research instruments. Also, case study was used as a research design. A sample of 50 respondents used. The findings demonstrated that payment of tax should be fair that everyone should be charged in relation to what he/she gain; also political influence has affected the collection of taxes in local government and other levels. It shows that local the municipal department responsible for revenue collection lack a set of procedure for prompt deposit of revenue as a result it fails to maximize earnings. Again findings show that the respective departmental staffs is not adequately trained in the collection and processing of deposit. The findings generally indicated that revenue officers lack internal controls a situation which has resulted into revenue losses due to theft and fraud committed by employer. 39 participant equals to 78% of the respondents agreed that there was weak administrative capacity to assess taxes and levies, and enforce revenue laws and by-laws there is taxpayer resistance and low tax morale on part of citizen. The study recommends stakeholders to provide adequate education to tax payers and the prospective tax payers. Keywords: Performance, Revenue Collection, Local Government Chato