Contribution of revenue enhancement plans to fiscal performance: A study of Local Government Authorities in Tanzania

Dennis Hyera, Michael Kadigi and Daniel Wilson Ndyetabula
Additional contact information
Dennis Hyera: Institute of Accountancy Arusha
Daniel Wilson Ndyetabula: Sokoine University of Agriculture

International Journal of Research in Business and Social Science (2147-4478), 2025, vol. 14, issue 3, 242-252

Abstract: This study investigates the effects of revenue enhancement plans (REPs) on revenue collection performance in Tanzanian local government authorities (LGAs), focusing on Mwanza City Council, Manyara Urban Council, and Mbeya City Council. The research adopts a mixed approach, collecting data from 400 respondents using a multistage sampling technique. The data were analyzed using a multivariate ordered probit model. The results reveal that reducing revenue leakage and improving revenue forecasting accuracy significantly enhance revenue collection performance. Specifically, the coefficient for revenue leakage was -1.221 for effectiveness (p

Date: 2025
References: Add references at CitEc
Citations:

Downloads: (external link)
https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/4180/2763 (application/pdf)
https://doi.org/10.20525/ijrbs.v14i3.4180 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:rbs:ijbrss:v:14:y:2025:i:3:p:242-252

Access Statistics for this article

International Journal of Research in Business and Social Science (2147-4478) is currently edited by Prof.Dr.Umit Hacioglu

More articles in International Journal of Research in Business and Social Science (2147-4478) from Center for the Strategic Studies in Business and Finance Editorial Office,Baris Mah. Enver Adakan Cd. No: 5/8, Beylikduzu, Istanbul, Turkey. Contact information at EDIRC.
Bibliographic data for series maintained by Umit Hacioglu ().