Managing revenue collection outsourcing in Tanzania’s local government authorities: a case study of Iringa Municipal Council

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dc.contributor.authorMgonja, Michael Grayson
dc.contributor.authorPoncian, Japhace
dc.date.accessioned2019-04-10T08:50:33Z
dc.date.available2019-04-10T08:50:33Z
dc.date.issued2019
dc.description.abstractDue to their critical role in development and governance, local governments need adequate financial resources to deliver the many developmental functions. However, such financial resources are either not available or inadequate. One way of rising to this challenge has been scaling up revenue collection from local revenue sources. This is done through either in-house collection or outsourcing revenue collection. Extant research has focused on the benefits and challenges of outsourcing. This paper expands this body of knowledge by studying how local governments manage private collectors to maximise benefits of outsourcing. From interviews conducted with Iringa Municipality officials and staff, the paper shows that revenue collection outsourcing can be an effective tax administration strategy if properly managed.en_US
dc.identifier.citationMgonja, Michael Grayson and Japahace Poncian. 2019. Managing revenue collection outsourcing in Tanzania’s local government authorities: a case study of Iringa Municipal Council. Local Government Studies, 45 (1): 101-123. DOI: 10.1080/03003930.2018.1518219en_US
dc.identifier.urihttp://hdl.handle.net/20.500.11810/5175
dc.language.isoenen_US
dc.titleManaging revenue collection outsourcing in Tanzania’s local government authorities: a case study of Iringa Municipal Councilen_US
dc.typeJournal Article, Peer Revieweden_US
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