The Impact of Revenues Collection Outsourcing Approach on Revenue Collection in Local Government Authorities A Case of Temeke Municipal Council

Abstract

Outsourcing revenue is very important in increasing efficiency in organizational performance. The purpose of the research is to examine the effect of revenues collection outsourcing approach on revenue collection in local government authorities. This study was opted quantitative research approach while longitudinal data research design was used. Study population was involving the financial data from 1990-2020 - Quarterly Data from 1 municipality. This study was used 120 observations (Quarter data). The study was opted secondary data. The data was extracted from reliable source like Dar es Salaam Regional Administrative Office. The study found that Murram levy outsourcing approach in TMC, Waste levy outsourcing approach in TMC and Bus stand Levy outsourcing approach in TMC influence positive outsourcing revenue collection approach in TMC. The study concludes that murram levy, bus stand levy and waste levy influence positive revenue collection. The study suggests that for the purpose of rising revenue collection the LGAs must concentate on investing in appropriate source of revenue and formulating the better policy and laws that can help the LGAs to improve revenue collection in Tanzania.