The Impact Of Revenue Collection In Local Government Authorities In Tanzania On Improvement Of Social Services: A Case Of Dodoma City

ABSTRACT

This study focused on the Impact of Revenue collection in Local Government Authorities in Tanzania on the improvement of social services: a case of Dodoma City. Specifically, this study aimed to: identify the influence of revenue collection in local government Authority on improving health services in Dodoma City, examine the influence of revenue collection in local government on improving education services and examine the influence of revenue collection in local government on improving water services. The time series analysis research design was used to measure units repeatedly at regular intervals for revenues spent on social services. The study population was all the revenues and expenditures on social services of the Dodoma City for the financial years from 2007/2008 to 2017/ 2018 (Annual data). The sample size was revenues spent on social services such as; health services, provision of education and provision of water services in Dodoma City for eleven years of the stating annual data from 2007/2008 to 2017/ 2018 and this was represented by 11 observations. The data were secondary in nature recorded for a period of 11 years. The study used quantitative design which focused on analyzing causal relationship of data in terms of numerical aspects including revenue collected and real expenditure used in health, education and water services improvement. The regression analysis computed indicated that R2 = 0.753 (to 3 d.p). It was found that dependent variables, education, health and water real expenditure, explained 75.3% of the variability of the dependent variable, local government revenue, in the population. The findings showed that revenue collections keep on increasing while the real expenditure percentage on social services tends to decline depending on the proportionate used in health, education and water services. In education services first, real expenditure rate v kept increasing then it started declining. Like wise in health services, it was increasing then it started to decline until 2018.