The Influence of Citizen Awareness and Willingness on Revenue Collection in Local Government Authorities: Evidence from Temeke Municipal Council, Tanzania

B. Mwakyembe and D. Pastory ()
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B. Mwakyembe: College of Business Education
D. Pastory: College of Business Education

A chapter in Sustainable Education and Development – Sustainable Industrialization and Innovation, 2023, pp 866-880 from Springer

Abstract: Abstract Purpose: The study investigated the effect of citizen awareness and willingness on tax compliance and revenue collection among local Government Authorities specifically in Temeke Municipal council. Design/Methodology/Approach: The study was quantitative in nature employing a survey design. The study contacted a sample of 100 respondents who were obtained conveniently and purposively. These included employees, normal citizens and business persons. Data were collected through questionnaires and interviews and were analyzed by using descriptive and regression analysis. Findings: Findings of the study indicate that both citizen awareness and willingness have a statistically significant effect on tax compliance and revenue collection in Temeke municipal council (R2 29.1 and P = 0.001

Keywords: Awareness; Citizen; Revenue collection; Tax compliance; Willingness (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-031-25998-2_66

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DOI: 10.1007/978-3-031-25998-2_66

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