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THE MODERATING EFFECT OF GOVERNMENT POLICY ON THE RELATIONSHIP BETWEEN REVENUE COLLECTION PRACTICES AND FINANCIAL ACCOUNTABILITY OF RORYA DISTRICT COUNCIL IN TANZANIA

Charles Kitamuru Chacha - A Masters Student of Kisii University, Kenya

Dr. Andrew Nyangau (PhD) - Lecturer, Department of Accounting and Finance, Kisii University, Kenya

Dr. Mong’are Omare (PhD) - Lecturer, Department of Strategic and Human Resources Management School of Business and Economics Kisii University, Kenya


ABSTRACT

Based on local government medium term expenditure framework (MTEF) model, financial accountability results is a continuous set of activities and operations related with provision of goods and services to customers and benefits accumulated from payments of goods and services. The purpose of study was to analyze the effects of revenue collection on financial accountability of Rorya District Council in Tanzania. The specific objective was to analyze the effect of cess collection on financial accountability in Districts Council in Tanzania. The study used cross-sectional survey research design. The target population of 760 Rorya District council members was used. Stratified sampling technique was used to determine the sample size of 288 respondents. Closed ended questionnaire was used to collect primary data arranged using 5 point scale likert scale. Descriptive statistics was used to analyze data and inferential to make inferences. The result was presented by tables and figures. The study found that cess collection was from fishing (Sangara) and was well achieved. The study found that there was a negative relationship between levy collection and financial accountability which was statistically significant. The study recommended that cess collection revenues should be improved by the set target compatible with all customer fees. The study recommended that government policy should be enhanced with enforcement of laws and regulations through corporate taxes to improve collection target. Further, the study recommends further research can be done on the impact of revenue collections in rural and urban local authorities in developing countries.


Full Length Research (PDF Format)