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Contribution of revenue enhancement plans to fiscal performance: A study of Local Government Authorities in Tanzania

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  • Dennis Hyera

    (Institute of Accountancy Arusha)

  • Michael Kadigi
  • Daniel Wilson Ndyetabula

    (Sokoine University of Agriculture)

Abstract

This study investigates the effects of revenue enhancement plans (REPs) on revenue collection performance in Tanzanian local government authorities (LGAs), focusing on Mwanza City Council, Manyara Urban Council, and Mbeya City Council. The research adopts a mixed approach, collecting data from 400 respondents using a multistage sampling technique. The data were analyzed using a multivariate ordered probit model. The results reveal that reducing revenue leakage and improving revenue forecasting accuracy significantly enhance revenue collection performance. Specifically, the coefficient for revenue leakage was -1.221 for effectiveness (p

Suggested Citation

  • Dennis Hyera & Michael Kadigi & Daniel Wilson Ndyetabula, 2025. "Contribution of revenue enhancement plans to fiscal performance: A study of Local Government Authorities in Tanzania," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 14(3), pages 242-252, April.
    • Handle: RePEc:rbs:ijbrss:v:14:y:2025:i:3:p:242-252
    DOI: 10.20525/ijrbs.v14i3.4180
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