The Impact of Internal Control on Revenue Collection: The Case of Tanzania Official Seed Certification Institute (TOSCI) in Morogoro Municipality

Juma Lukinda and John B. Tlegray
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Juma Lukinda: Department of Business Studies, Faculty of Commerce, Jordan University College, P.O. Box 1878 Morogoro, Tanzania.
John B. Tlegray: Department of Accounting and Finance, Jordan University College, P.O. Box 1878 Morogoro, Tanzania.

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Abstract: The purpose of this study is to assess the impact of internal controls on revenue collection at TOSCI in Morogoro Municipality. The study applied mixed method approach that utilizes both qualitative and quantitative methods to obtain the required data. The qualitative data from documentary review and interview was subjected to content analysis through explicit rules of coding where by quantitative data from questionnaire was tabulated and converted into frequencies and percentages. The relationship between revenue collection and internal control was tested using regression analysis. It was found that internal control inefficiencies resulted into less revenue collection at TOSCI. This study definitely answers the question regarding correlation between internal controls and revenue collection at TOSCI in Morogoro Municipality.

Date: 2022-03-23
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Published in Current Journal of Applied Science and Technology, 2022, 41 (3), pp.25-31

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05207847

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