The study was aimed at assessing the challenges facing local government authority in enhancing revenue collection in Zanzibar. The researcher employed quantitative research approach where a case study was used as research design. The sample size for this study consists of 100 respondents and questionnaire was used to collect data. The collected data was analysed by using descriptive and inferential statistical analysis using Statistical Package for Social Science (SPSS). The findings showed that there were challenges facing enhancement of revenue collection in Zanzibar ahich were shifting of some sources of revenue from local authority to national government, employees working under pressure at the local government authority and tax exemption. The study recommended local government authority to have a dialogue with national government to allow shifted sources of revenue to national govern to be returned to the mandate of the local authorities. The study concluded that workload of the employees at the local authority be revised to make sure that employees do not work under preasure and the local authority to legislate on the categories of tax exemption to avoid too much tax exemption categories.
Abel, M. M. (2011). Factors Affecting Own Source Revenue Collection in Local Government Authorities in Tanzania.
Adom, D., Joe, A.-A., and Hussein, E. K. (2018). Theoretical and Conceptual Framework: Mandatory Ingredients of Quality Research. International Journal of Scientific Research, 7, 438-441.
Agyapong, M. F. (2012). An Evaluation of effectiveness of Revenue Mobilization Strategies of Metropolitan, Municipal and district assemblies (MMDAS) in Ghana, a Case Study of Kumasi Metropolitan assembly (KMA), A thesis submitted to the institute of distance learning, Kwame Nkrumah University of Science and Technology, Kumasi.
Alam, A. M., Alam, M., and Hoque, A. (2017).Measuring financial condition of urban local Government: a study of municipalities in Bangladesh, The Journal of Developing Areas, Vol. 51, No. 2, 71-84.
Allers, M., and Ishemoi, L. (2010).Fiscal capacity equalization in Tanzania.Local Government Studies, 36(5), 697-713.
Ally K. (2014). Assessment of revenue collection efficiency in local government authorities: the case of Tanga local government authorities. (Dissertation) Mzumbe University, Tanzania
Aumeerun, B., Jugurnath, B., and Soondrum, H. (2016). Tax evasion: Empirical evidence from sub-Saharan Africa. Journal of Accounting and Taxation, 8(7), 70-80. Retrieved from https://doi.org/10.5897/JAT2016.0225
Babbie, E. (2010). The Practice of Social Research. USA: Wadsworth.
Bagchi, A. (2006). Local Revenue Administration: New Delhi
Binder, C. C. (2021).Political pressure on central banks.Journal of Money, Credit and Banking Vol 53 (1) 715-744
Creswell, J. W. (2003). Research design.Qualitative, quantitative and mixed methods approaches. Thousand Oaks, CA: Sage.
Dietrich, B. N. (2015). Factors affecting revenue collection in local government authorities:
Emmel, N. (2013). Sampling and choosing case in qualitative Research: A Realist Approach. SAGE Research methods.
Eneizan, B. M., Matar, A., Al- Zawahreh, A., Alkhawaldeh, A. M., and Eneizan, O. (2019).Effects of green marketing strategy on firm financial performance.The moderating role of government policy. Business and Economic Horizons (BEH), 15(1232-2020- 350), 304-324.
Fjeldstad, O. H., and Heggstad, K. (2012). Local government revenue mobilisation in Anglophone Africa, CMI Working Paper, WP 2012:6, October 2012.
Ijeoma, E. M. (2010). The Impact of Poor Revenue Generation on the development of Local Government Areas: A Case study of Umuahia North Local Government, Caritas University, Amorji-Nike, Enugu
John, J. (2017). Challenges facing local government authorities in implementing local government tax reforms in Tanzania: A case of Mpwapwa District Council. Master dissertation, The University of Dodoma. Tanzania
Kaongo J. D. (2015). Assessment of local revenue in the Tanzania local Government: a case of Kinondoni municipal council. (Dissertation) The Open University Of Tanzania
Kassa, E. T. (2021). Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers. Journal of Innovation and Entrepreneurship 10(1)
Kewo, C. L. (2017). The influence of internal control implementation and managerial performance on financial accountability local government in Indonesia.International Journal of Economics and Financial Issues, 7(1).
Khamis, H. K. (2013). Performance and accountability of local government authorities: a case study of Urban/West region in Zanzibar. Dodoma: The University of Dodoma, Tanzania
Kimario, P. (2014). Challenges faced by local government authorities (LGAS) in implementing strategies to enhance revenues: case of Dar es Salaam municipal councils (Dissertation) Open University of Tanzania.
Kothari, C. R. (2014). Research Methodology: Methods, and Technique, (3rd edition). New Delhi. New Age International Publishers Limited.
National Natural Resources and Fiscal Commission. (2018). Recommendations on the Revenue Distribution from Federal Government to the Provincial and Local Governments for the Fiscal Year 2018/19.
Nkanyanga, M. P. (2014). Challenges facing Tanzanian local government Authorities in revenue collection: a case of Kiteto District council (Dissertation) Mzumbe University, Tanzania
Partrick Campbell. (2019). What is revenue collection and how to collect revenue on time.
Rawwash, H., Masad, F., Enaizan, O., Eneizan, B., Adaileh, M., Saleh, A., and Almestarihi, R. (2020). Factors affecting Jordanian electronic banking
RGoZ. (2003). Zanzibar Good Governance Strategy Report
RGoZ. (2014). Local government authority Act 2014
RGoZ. (2014). Local government policy 2014
Richard, T. (2018). Factors affecting local revenue generation in local governments: a case study of Wakiso District. Makerere University
Robert, M. (2020) influence of local government revenue collection information system on revenue performance in Arusha City Council.Master dissertation. Institute of Accountancy Arusha, Tanzania
Salum, M. M., Khalfan, M. H., and Hamad, A. U. (2021).Factors Influencing Tax Revenue Collection in Urban Municipal Council Zanzibar.IOSR Journal of Business and Management (IOSR-JBM).23 (3) 26-30
Saunders, M., Lewis, P., and Thornhill, A. (2007).Research Methods for Business Students, Fourth Harlow, England, FT Prentice Hall, Pearson Education.
Sharma, D. (2021). Local Government Financing Practice and Challenges in Developing Countries with Reference to Nepal.Journal of Political Science, Vol. 21, pp 22-33
Shemdoe, E. R. (2015). Factors affecting collection of revenues in Muleba district council in Kagera region Tanzania: the case study of Muleba district council in Kagera region. The Open University of Tanzania.
Taamneh, M., Rwabdeh, M. A., and Abu-Haummour, A. M. (2019). Evaluation of Decentralization experience through political, administrative, and fiscal indicators: the case of Jordan. Journal of Public Affairs, 20(2).https://doi.org/10.1002/pa.2026
Warioba, M. (1999). Management of local government in Tanzania.Some Historical insights and trends.Mzumbe ,Research Information and Publication.
World Bank. (2010). Linking local government discretion and accountability in decentralization.Journal of Development Policy Review 28:259-293
Young, J. P., Youngsung, K., and Gang, C. (2020).Financial capacity and organizational stability in U.S. local governments.Public Management Review.
