M148459-Obey-Final Norlan

GREAT ZIMBABWE UNIVERSITY
RELEASE FORM
NAME OF AUTHOR : OBEY STHOLE

REGISTRATION NUMBER: M148459
TITLE OF PROJECT: Revenue Collection Strategies And Performance In

Zimbabwean Local Authorities: A Case of Chipinge
Rural District Council.
DGREE PROGRAMME: Bachelor of Commerce Honours Degree in Accounting
YEAR GRANTED: 2017
Permission is hereby granted to the Great Zimbabwe university library to produce single
copies of this project and to lend or sell such copies of this project for private, scholarly, or
scientific research purposes only. The author reserves other publication rights and neither the
project extensive extracts from it may be printed nor otherwise reproduced without the
author’s written permission.
SIGNED ...................................................................
PERMANENT ADDREESS: CHIPINGE RURAL DISTRICT COUNCIL

BOX 19
CHIPINGE
E-MAIL: obeysithole3@gmail.com
DATE: /.........../...........
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APPROVAL FORM
The undersigned certify that they have read and recommended to the Great Zimbabwe University
for acceptance; a project entitled “Revenue Collection Strategies and Performance in
Zimbabwean local authorities: A case of Chipinge Rural District Council,” submitted by Sithole
Obey in partial fulfillment of the requirements for the Bachelor of Commerce Honors Degree in
Accounting.
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SUPERVISOR(S)
………………………………………………………………………………………….
PROGRAMME/SUBJECT COORDINATOR
…………………………………………………………………………………………
EXTERNAL EXAMINER
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DATE
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DEDICATION
Given the amount of all sorts of invaluable support they put on me, nothing can curtail me to
dedicate to them this work born out of persistence and hard work. Among the concerned include
above all, the mighty God in Jesus name, my mother, brothers and my wife Norlan Tsarara.
My love for you all can never be quantified. God bless you.
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ACKNOWLEDGEMENTS
I am truly indebted to God Almighty, who lavishly gave me the endurance, foresight, courage
and determination to successfully complete my studies in general and this project in
particular. I am also very thankful to my supervisor, Mr. B. Mutembwa, for all his assistance and
willingness to share his knowledge and experiences with me. This small piece of appreciation
cannot fully convey my heartfelt gratitude towards him. I would also like to thank my friends for
proof reading this project and many others who supported me in a way which may be
difficult to pencil. Finally, I acknowledge the contributions of my family members who gave me
total support and encouragement towards my quest to obtain a Degree in the Accounting field,
may Lord Almighty bless you all.
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ABSTRACT
The study sought to establish the revenue collection strategies adopted to improve revenue
performance in Zimbabwean local authorities. The objectives of this study were to: find the gaps
between budgeted revenue and actual revenue collection in local authorities, examine the
performance of revenue collection in local authorities, identify the causes of poor revenue
performance in local authorities, and identify the revenue collection strategies to improve
revenue performance in local authorities. Descriptive research design based on a case study
strategy was used to establish the state of revenue performance in Zimbabwean local authorities.
The study adopted mixed research methodology and a sample of 40 employees from Chipinge
Rural District Council was used to solicit information about revenue collection strategies and
performance in local authorities. Questionnaires and interviews were used as data collection
instruments to collect primary data while desk research was done on published and unpublished
documents to collect secondary data. The study found that there are gaps between budgeted
revenue and actual revenue collection in local authorities, revenue performance in Zimbabwean
local authorities is low and poor records keeping, poor communication linkages, political
pressure, poor service delivery, corruption, tax evasion and poor billing procedures cause poor
revenue performance in local authorities. The study also found that there is a positive
relationships between revenue collection strategies and revenue performance in local authorities
as indicated by positive correlation between revenue collection strategies and revenue
performance ranging from 0.846 to 0.955. In light of this, the study concluded that revenue
collection strategies improves revenue performance in local authorities. The study recommended
that local authorities should introduce ratepayer education campaigns and improve in corporate
governance in order to improve the level of revenue performance.
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TABLE OF CONTENTS
RELEASE FORM....................................................................................................................................................i
APPROVAL FORM...............................................................................................................................................ii
DEDICATION.......................................................................................................................................................iii
ACKNOWLEDGEMENTS...................................................................................................................................iv
ABSTRACT............................................................................................................................................................v
LIST OF TABLES...............................................................................................................................................viii
LIST OF FIGURES................................................................................................................................................ix
LIST OF APPENDICES.........................................................................................................................................x
ACRONYMS.........................................................................................................................................................xi
CHAPTER I.............................................................................................................................................................1
INTRODUCTION...................................................................................................................................................1
1.1. Introduction...............................................................................................................................................1
1.2. Background to the study..........................................................................................................................1
1.3. Statement of the research problem.........................................................................................................2
1.4. Purpose of the study.................................................................................................................................2
1.5. Objectives of the study.............................................................................................................................2
1.6. Research questions....................................................................................................................................3
1.7. Research propositions..............................................................................................................................3
1.8. Significance of the study...........................................................................................................................3
1.9. Assumptions of the study.........................................................................................................................3
1.10. Delimitations of the study........................................................................................................................4
1.11. Limitations of the study...........................................................................................................................4
1.12. Definitions of terms...................................................................................................................................4
1.13. Organisation of the study.........................................................................................................................5
1.14. Summary....................................................................................................................................................5
CHAPTER II...........................................................................................................................................................6
REVIEW OF RELATED LITERATURE..........................................................................................................6
2.1. Introduction...............................................................................................................................................6
2.2. Conceptual Framework...........................................................................................................................6
2.3. Theoretical Framework.........................................................................................................................12
Figure.2.2: Revenue enhancement model.............................................................................................................12
2.4. Empirical literature review...................................................................................................................13
2.5. Evaluation and justification gaps..........................................................................................................15
2.6. Summary..................................................................................................................................................15
CHAPTER III........................................................................................................................................................16
RESEARCH METHODOLOGY..........................................................................................................................16
3.0. Introduction.............................................................................................................................................16
3.1. Research design.......................................................................................................................................16
3.2. Research methods...................................................................................................................................17
3.3. Target population...................................................................................................................................17
Table 3.3: Target population.................................................................................................................................18
3.4. Sampling..................................................................................................................................................18
3.5. Sample size...............................................................................................................................................18
3.6. Data collection instruments and sources of data.................................................................................19
3.7. Data collection procedures.....................................................................................................................20
3.8. Validity and reliability...........................................................................................................................20
3.9. Data analysis and presentations plans..................................................................................................21
3.10. Summary..................................................................................................................................................21
CHAPTER IV........................................................................................................................................................22
DATA PRESENTATION, ANALYSIS AND DICUSSION...............................................................................22
4.1. Introduction.............................................................................................................................................22
4.2. Response rate..........................................................................................................................................22
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Figure 4.2 Response Rate Analysis.......................................................................................................................22
Figure 4.3.1: Respondents’ positions in the local authority.................................................................................23
Figure 4.3.2: Working experience.........................................................................................................................24
4.4. SECTION B: REVENUE PERFORMANCE IN LOCAL AUTHORITIES...................................25
4.4.1. Gaps between budgeted revenue and actual revenue collection in local authorities..................25
Figure 4.4.1: Gaps between budgeted revenue and actual revenue collection.....................................................25
4.4.2. Revenue performance in local authorities......................................................................................26
Figure 4.4.2: Revenue performance in local authorities.......................................................................................26
4.5. SECTION C: CAUSES OF POOR REVENUE PERFORMANCE........................................................27
4.5.1. Tax evasion...........................................................................................................................................27
Figure 4.5.1: Tax evasion causes poor revenue collection...................................................................................28
4.5.2. Poor service delivery............................................................................................................................28
Figure 4.5.2: Poor service delivery.......................................................................................................................29
4.5.3. Poor records keeping............................................................................................................................29
Figure 4.5.3: Poor records keeping.......................................................................................................................30
4.5.4. Poor communication linkages..............................................................................................................31
Figure 4.5.4: Poor communication linkage...........................................................................................................31
4.5.5. Poor billing procedures........................................................................................................................32
Figure 4.5.5 Poor billing procedures.....................................................................................................................32
4.5.6. Political pressure..................................................................................................................................33
Figure 4.5.6: Political pressure..............................................................................................................................33
4.6. SECTION C: REVENUE COLLECTION STRATEGIES.....................................................................34
4.6.1. Revenue collection outsourcing strategy.............................................................................................34
Figure 4.6.1: Revenue collection outsourcing strategy.........................................................................................34
4.6.1.1. Correlation between revenue performance and revenue collection outsourcing strategy...................35
Table 4.6.1.1: Correlation between revenue performance and revenue collection outsourcing strategy............35
4.6.2. Enforcement strategy............................................................................................................................36
Figure 4.6.2: Enforcement strategy.......................................................................................................................36
4.6.2.1. Correlation between revenue performance and enforcement strategy................................................37
Table 4.6.2.1: Correlation between revenue performance and enforcement strategy..........................................37
4.6.3. Pro-active revenue collection strategy.................................................................................................38
Figure 4.6.3: Pro-active revenue collection strategy............................................................................................38
4.6.3.1. Correlation between revenue performance and pro-active revenue collection strategies...................39
Table 4.6.3.1: Correlation between revenue performance and pro-active revenue collection strategies.............39
4.6.4. Computerised operations strategy........................................................................................................40
Figure 4.6.4: Computerised operation strategy.....................................................................................................40
4.6.4.1. Correlation between revenue performance and computerised operation strategy...............................41
Table 4.6.4.1: Correlation between revenue performance and computerised operation strategy........................41
4.6.5. Ratepayer education strategy...............................................................................................................42
Figure 4.6.5: Ratepayer education strategy...........................................................................................................42
4.6.5.1. Correlation between revenue performance and ratepayer education strategy.....................................43
Table 4.6.5.1: Correlation between revenue performance and ratepayer education strategy..............................43
4.6.6. Transparent and accountable financial management...........................................................................44
Figure 4.6.6: Transparent and accountable financial management......................................................................44
4.6.6.1. Correlation between revenue performance and transparent and accountable financial management.45
Table 4.6.6.1: Correlation between revenue performance and transparent and accountable financial
management...........................................................................................................................................................45
4.7. Interview responses..................................................................................................................................46
4.8. Summary..................................................................................................................................................47
CHAPTER V.........................................................................................................................................................48
FINDINGS, CONCLUSION AND RECOMMENDATIONS.............................................................................48
5.0. Introduction.............................................................................................................................................48
5.1. Summary of the study............................................................................................................................48
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5.2. Summary of the study findings.............................................................................................................48
5.3. Conclusions...............................................................................................................................................49
5.4. Recommendations...................................................................................................................................49
4.5. Suggested areas for future study...........................................................................................................50
REFERENCES......................................................................................................................................................51
APPENDICES.......................................................................................................................................................54
Appendix A: Introduction Letter...........................................................................................................................54
Appendix B: Questionnaire...................................................................................................................................55
Appendix C: Interview guide................................................................................................................................58
LIST OF TABLES
TABLE OF CONTENTS
RELEASE FORM....................................................................................................................................................i
APPROVAL FORM...............................................................................................................................................ii
DEDICATION.......................................................................................................................................................iii
ABSTRACT............................................................................................................................................................v
ACRONYMS.........................................................................................................................................................xi
CHAPTER I.............................................................................................................................................................1
INTRODUCTION...................................................................................................................................................1
1.1. Introduction...............................................................................................................................................1
1.14. Summary....................................................................................................................................................5
CHAPTER II...........................................................................................................................................................6
2.1. Introduction...............................................................................................................................................6
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2.6. Summary..................................................................................................................................................15
CHAPTER III........................................................................................................................................................16
3.0. Introduction.............................................................................................................................................16
3.1. Research design.......................................................................................................................................16
3.4. Sampling..................................................................................................................................................18
3.5. Sample size...............................................................................................................................................18
3.10. Summary..................................................................................................................................................21
CHAPTER IV........................................................................................................................................................22
4.1. Introduction.............................................................................................................................................22
4.2. Response rate..........................................................................................................................................22
4.5.1. Tax evasion...........................................................................................................................................27
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management...........................................................................................................................................................45
4.8. Summary..................................................................................................................................................47
CHAPTER V.........................................................................................................................................................48
5.0. Introduction.............................................................................................................................................48
5.3. Conclusions...............................................................................................................................................49
REFERENCES......................................................................................................................................................51
APPENDICES.......................................................................................................................................................54
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LIST OF FIGURES
TABLE OF CONTENTS
RELEASE FORM....................................................................................................................................................i
APPROVAL FORM...............................................................................................................................................ii
DEDICATION.......................................................................................................................................................iii
ABSTRACT............................................................................................................................................................v
ACRONYMS.........................................................................................................................................................xi
CHAPTER I.............................................................................................................................................................1
INTRODUCTION...................................................................................................................................................1
1.1. Introduction...............................................................................................................................................1
1.14. Summary....................................................................................................................................................5
CHAPTER II...........................................................................................................................................................6
2.1. Introduction...............................................................................................................................................6
2.6. Summary..................................................................................................................................................15
CHAPTER III........................................................................................................................................................16
3.0. Introduction.............................................................................................................................................16
3.1. Research design.......................................................................................................................................16
3.4. Sampling..................................................................................................................................................18
3.5. Sample size...............................................................................................................................................18
3.10. Summary..................................................................................................................................................21
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CHAPTER IV........................................................................................................................................................22
4.1. Introduction.............................................................................................................................................22
4.2. Response rate..........................................................................................................................................22
4.5.1. Tax evasion...........................................................................................................................................27
management...........................................................................................................................................................45
4.8. Summary..................................................................................................................................................47
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CHAPTER V.........................................................................................................................................................48
5.0. Introduction.............................................................................................................................................48
5.3. Conclusions...............................................................................................................................................49
REFERENCES......................................................................................................................................................51
APPENDICES.......................................................................................................................................................54
LIST OF APPENDICES
Appendix A: Introduction letter
Appendix B: Questionnaire
Appendix C: Interview guide
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ACRONYMS
CRDC: Chipinge Rural District Council
USAID: United States Agency for International Development
LGA: Local Government Authority
RDC: Rural District Council
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CHAPTER I
INTRODUCTION
1.1. Introduction
This chapter gives an introduction to revenue collection strategies and performance in

Zimbabwean Local authorities. It outlines the background of the study, statement of the problem,
purpose of the study, research objectives, research questions, research propositions, justification
of the study, assumptions of the study, delimitations and limitations of the study.
1.2. Background to the study
Local authorities refers to the local government boards that are responsible for the management
and control of the local affairs including infrastructural development and social service delivery
(Zhou and Chilunjika, 2013). In United States, local authorities primarily relies on revenue from
fees and charges including those from state-run universities and colleges (Wambugu, 2012). The
performance of revenue from these sources did not sustain the working capital requirements to
an extent that they had to borrow funds from the central government to fund their outstanding
operations (Hyman and David, 2007).
In Zambia, local authorities are also relying on borrowings from the central government and
other lenders while internal sources remained uncollected (Kimario, 2014). The evolution of
decentralization efforts did not manage to improve revenue performance especially in developing
countries (Wambugu, 2012).
As part of decentralization efforts, the central government of Zimbabwe allowed revenue

collection and expenditure responsibilities to local government authorities without considering
that these local governments are facing challenges in trying to mobilize enough revenue to fund
services and infrastructure (Gazaira, 2016). As a result of the decentalisation, residents of almost
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every local authority were in pain concerning their exorbitant amounts owing to local authorities
(Onias et al., 2013). From 2009-2013, local authorities failed to meet revenue targets and most of
the debtors balances accumulated to the extent that the Minister of local government decided to
issue a directive to local authorities to write off these balances in July 2013 (Zhou and
Chilunjika, 2013). Murire (2016) state that, revenue performance in local authorities is still poor
since the cancellation of debts in 2013 and the investigations on the strategies to improve
performance revenue are still ongoing. The present study seeks to find out revenue collection
strategies to be adopted to improve revenue performance in local authorities.
1.3. Statement of the research problem
There is poor revenue performance in Zimbabwean local authorities since the hyperinflation era
of 2000 to 2008. This problem seems to be caused by the incapacity of local authorities to
mobilise revenue from permitted sources of revenue. Failure to address this problem may result
into liquidity problems which may eventually lead to poor service delivery and failures to meet
debts when they fall due.
1.4. Purpose of the study
The purpose of this study was to find out the revenue collection strategies to be adopted to
improve revenue performance in Zimbabwean Local Authorities.
1.5. Objectives of the study
The objectives of this research were:

 To find the gaps between budgeted revenue and actual revenue collection in local
authorities
 To examine the level of revenue performance in local authorities
 To assess the causes of poor revenue performance in local authorities
 To find out the revenue collection strategies to be adopted to improve revenue
performance in local authorities.
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1.6. Research questions
The research question which were asked to answer the research objectives were as follows:
 What are the gaps between budgeted revenue and actual revenue collection in Local
Authorities?
 What is the level revenue performance in local authorities?
 What are the causes of poor revenue performance in local authorities?
 What are the revenue collection strategies to be adopted to improve revenue performance
in local authorities?
1.7. Research propositions
H0: Revenue collection is effective in Local Authorities

H1: Revenue collection is not effective in Local Authorities
1.8. Significance of the study

The outcome of this study is significant in that revenue performance problems faced by local
authorities had been dealt with extensively to guarantee non recurrence in the future since all the
loopholes in revenue collection had been identified and corrective action to curb these from
happening had been given in the recommendations in chapter five.
1.9. Assumptions of the study

The assumptions made in undertaking this study were:
 The methodology adopted in the research was appropriate
 Respondents responded honestly and earnestly
 A good sample was chosen
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1.10. Delimitations of the study
The study looked on the revenue collection strategies to be adopted to improve revenue
performance in Zimbabwean local authorities. The study area was restricted to Chipinge Rural
District in Manicaland and Chipinge Rural District Council was selected as a case study due to
its proximity. The target population was drawn from the Council employees. Local residents
were excluded from the population since their input in regard to revenue collection was
irrelevant.
1.11. Limitations of the study
The time was very short and in order to meet the deadlines, nights were utilised to gather
information from the internet. This was quite beneficial as there was no congestion. Emails ware
also used to obtain responses from the research subjects. Most emails were also attended to
during the night.
1.12. Definitions of terms

1.12.1. Local authority
Local authority means the arm of central government which is mandated to deliver services to
the residents and develop infrastructure within its area of jurisdiction on behalf of the
government.
1.12.2. Local Revenue
Local revenue means all incomes from taxes, fees (charges), fines, loans which local authorities
mobilize from within and outside their own jurisdictional arenas.
1.12.3. Revenue Collection Strategies
Revenue collection strategies refer to the procedures used by local authorities when collecting
revenue.
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1.12.4. Revenue performance
Revenue performance means the actual revenue as percentage of expected over budgeted
revenue.
1.13. Organisation of the study
This study is comprises of Chapter I which gives an introduction to the study, followed by
Chapter II which reviews the related literature. Chapter III gives the methodology adopted in
carrying out this study. Chapter IV presents and discusses the findings of the study and Chapter
V gives the conclusions and recommendations derived from this study.
1.14. Summary
This chapter dealt with introduction part of the study, background of the study, assumptions of
the study, statement of the problem, research objectives and questions and propositions,
justification of the study, limitations and delimitations and the definition of key terms. The
following chapter will be based on literature review related to the study.
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CHAPTER II
REVIEW OF RELATED LITERATURE
2.1. Introduction
The previous chapter looked at the introductory part of the study. In order to give an insight of
the study, this chapter focuses on the conceptual framework and theoretical framework on
revenue collection strategies and performance in local authorities. It also looks at the empirical
literature review on the grounds of revenue collection strategies and performance in local
authorities and gives an evaluation of the past literature identifying the gaps to be filled by the
present study.
2.2. Conceptual Framework
2.2.1. Local Authority
The Rural District Councils Act (Chapter 29:13) states that local authorities are municipal
councils, town councils, local boards, rural district councils, and for as long as any such councils
remain in existence, include a rural council established under the Rural Council Act (Chapter
211 of 1974) and a district council established under the District Councils Act (Chapter 231 of
1974). In Zimbabwe, local authority boards are enforced through fifty-eight rural district
councils and twenty-eight urban councils (Zhou and Chilunjika, 2013). Rural District Councils
draws their powers and functions from the Rural District Councils Act while urban local
authorities draws their powers and responsibilities from the Urban Councils Act. Local
Government boards are responsible for the provision of social services and development of
infrastructure on their geographical arenas (Zhou and Chilunjika, 2013).
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2.2.2. Local Revenue
According to Onias et al., (2014), local revenue refers to the total amount in the form of inflows
from donations, grants, licenses and market dues received by the local boards to sustain the
viability of operations at a local level. In other words, local revenue includes gross income from
taxes, fees, fines and loans which local governments collect from external sources or internal
sources under their control (Zhou and Chilunjika, 2013).
2.2.3. Sources of Revenue
Onias et al., (2014) states that, Local governments in Zimbabwe are obliged to collect revenue
for water, housing, street lighting, refuse removal, hospital and a host of other public services
offered by the local governments. The external sources of revenue for local authorities comprises
of loans for investment projects such as National Housing Fund and shares from Zimbabwe
National Roads Authority (ZINARA) for the improvement of local infrastructure and service.
Onias et al., (2014) assert that, local boards are also obliged to venture into income generating
projects such as beer halls to reduce their over dependence on tariffs to ratepayers.
According to section 118 of the Rural District Councils Act (Chapter 29:13), revenue for local
authorities consists of money which has been specifically allocated for a particular purpose by
the Parliament, any levies, rates, special rates or rents paid to council, charges in respect of any
services provided by it, interest on money invested, revenue received from income generating
activities, amounts that may vest in or accrue to the council in the exercise of its functions and
other moneys that accrue from the provisions of other acts like Communal Land forest produce
act (Chapter 19:04). The collection of this revenue is the responsibility of the Finance
department.
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2.2.4. Gaps between budgeted revenue and actual revenue collection
According to Kimario (2014), there is a gap between budgeted revenue and actual revenue
collections in local authorities that ranges from 5% to 8%. The gap is caused by poor revenue
collection as a result of lax legal instruments enforced during revenue administration
(Kimario, 2014). In addition, Murire (2016) state that since 2009-2013, local authorities were in
pain in trying to meet revenue collection target of 80%. This is in agreement with Chanyau
(2014) who state that, some local authorities fail to meet their revenue targets due to unrealistic
budgets set during the management operational plans (MOP). This tends to increase a wider gap
between budgeted revenue and actual revenue collection in local authorities which may result
into poor revenue trends (Murire, 2016).
2.2.5. Revenue Performance in local authorities
According to Lumenyela (2014), revenue collection performance is defined as the actual

revenue collection expressed as a percentage of expected revenue over budgeted revenue.
This is in agreement with Murire (2016) who state that, revenue performance in local authorities
is the percentage of actual revenue over budgeted revenue. According to Murire (2016), revenue
performance is assessed using variance analysis techniques where favorable variance denotes
good performance while adverse variance shows poor revenue performance. Chanyau (2014)
note that, local revenue performance improves if the process of revenue collection is properly
administered. Revenue collection strategies should be carefully implemented to achieve revenue
performance in local authorities (Gazaira, 2014).
2.2.6. Causes of poor revenue performance in local authorities
According to Murire (2016), local authorities in Zimbabwe achieve poor revenue performance
due to poor infrastructure in the district including roads and bridges. Revenue collection
programs are normally scheduled to different parts of the district where most of the vehicles of
the local authority could not reach (Chanyau, 2014). Most of the roads within the district are full
of potholes which hinders smooth functioning of revenue collection programs (Murire, 2016).
This may lead to omission of other areas of the district due to inaccessibility where more revenue
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could have been collected leading to failures in meeting revenue collection targets (Chauke,
2016).
Political pressure on local tax administration relaxes revenue collection in local authorities.
Nkanyanga (2014) state that, “Taxes are generally avoided and councilors who wanted to be re-
elected disassociated themselves from increased taxation.” Onias et al., (2014) contends that,
“Councilors made populist decisions to please the electorates so as to garner adequate votes in
the next elections.” Gazaira (20014) agree that, “Most of the councilors are into local authorities
to preserve their own political interest and may not necessarily add value to the running of the
entity.” In other words, there is a misunderstanding between officials and councilors when it
comes to the enforcement of revenue payments which eventually relax revenue performance
(Gazaira, 2014).
According to Gazaira (2014:45), local authorities are failing to meet their revenue targets due to
due to poor service delivery, political pressure , poor corporate governance, poor debt collection
mechanisms, lack of adequate power to enforce payment, poor billing, inadequate
communication with ratepayers and corruption and embezzlement of funds by officials.
However, the most common reasons for non- payments of bills by ratepayers are poor service
delivery, corruption and embezzlement of funds by council employees (Gazaira, 2014).
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2.2.7. Revenue collection strategies in local authorities
2.1.7.1. Enforcement Strategy
According to Chauke (2016), local authorities should enforce tough legal penalties to tax
defaulters so that revenue performance can be improved. There should be some legal strategies
to be enforced during revenue collection including summoning the defaulters during the process
of revenue collection (Murire, 2016). Chauke (2016) found that, the presence of measures and
regulations that are based on the legislative premise strengthens the ability of an organisation to
collect revenue. The measures under legal enforcement improves revenue performance because
ratepayers become aware of either loosing personal assets or sentenced to jail (Chanyau, 2014).
2.1.7.2. Pro-active revenue collection strategy
According to Mutisya (2014), pro-active revenue collection strategies involve the totality of
procedures done by management before actual revenue collection or before when debts are due
for collection. Murire (2016) note that, local authorities should sent some statements showing the
balances owed by ratepayers before revenue collection to remind them about their dues. This
helps taxpayers to file returns on time and resolves delays on revenue collection programs hence
improving revenue performance for the local government authority (Mutisya, 2014).
2.1.7.3. Revenue Outsourcing Strategy
According to Murire (2016), revenue collection outsourcing strategy involves the collection of
revenue by an appointed agent or group of agents. Under this strategy, local authorities should
give the powers to collect revenue to the third parties who are not familiar with the ratepayers so
that ratepayers can pay in time (Chanyau, 2014). If revenue collection powers are given to the
collection agents, revenue performance improves since the agents perform their duty as
stipulated in the contract (Murire, 2016). Mutisya (2014) state that, traditional rulers should be
appointed for the collection of communal levy and this can lead to the decrease of costs for
example reducing the number of staff appointed to collect revenue. Headmen and traditional
rulers are well respected and they can collect communal levy effectively because they well
understand their communities (Murire, 2016).
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2.1.7.4. Computerised Operation Strategy
Otieno et al., (2013) state that, “Computerization of Council activities such as revenue collection
improves efficiency as a result of timely revenue collection, enhancing management integrity,
provision of clear records among other factors.” Mutisya (2014) purports that, “Measures are
required to enhance taxpayers’ compliance and to improve the accountability of tax collectors for
example; local authorities can device a means of allowing taxpayers to pay their taxes online.”
Chanyau (2014) agrees that, tax payers should be registered and connected using the internet
with the revenue office or collector such that they can be reminded to pay their dues online.
2.1.7.5. Ratepayer Education Campaign
Chauke (2016) state that, local authorities should embark on ratepayer education campaign
within the area where they have full control in order to educate ratepayers on the need and
importance of paying taxes. Murire (2016) state that, local ratepayers should be educated during
participatory budgeting process so that they become aware of the use of their levies. If ratepayers
knows the importance of paying tax to the local authority, revenue performance improves
because ratepayers would manage to pay their dues in time so as to receive services in time
(Gazaira, 2014)
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2.3. Theoretical Framework
This study followed the model on revenue enhancement developed by United States Agency for
International Development [USAID] in 2006. USAID (2006) suggested that revenue collection
in local authorities can be improved through embarking on communication strategies, provision
of metered services, accurate billing, and debt and credit management. The following model
illustrates the assumptions put forward by USAID for revenue enhancement in 2006.
Figure.2.2: Revenue enhancement model
Adapted from USAID (2006)
The above model suggested that revenue performance in local authorities can be enhanced
through implementing sound communication strategies, provisions of metered services, accurate
billing, and debt and credit management. The study carried out by Gazaira (2014) followed the
model illustrated above and found out that the main tenets of the model including accurate
billing improve revenue performance in local authorities.
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2.4. Empirical literature review
Murire (2016) carried out the study on participatory budgeting in local authorities and
stakeholder consultations in case of Chipinge Rural District Council from period 2013 to 2015.
The study found that Participatory budgeting tend to improve revenue for the Council since the
residents are part to the budget process.
Chanyau (2014) carried out the study on the impact of revenue generating systems and
performance in local authorities in Zimbabwe using a case study of Chiredzi town council. The
study adopted descriptive research design based on a case study and it also adopted both
qualitative and quantitative research methods to solicit information about the impacts of revenue
generating systems and performance in local authorities. The study found that income generating
systems in local authorities are poor and affect revenue performance to a larger extent.
Kimario (2014) carried out the study in Tanzania to identify the challenges faced by Local
Government Authorities (LGAs) in implementing strategies adopted to enhance revenue
collections after rationalization of Local Government taxes. Non probability sampling, purposive
and convenient sampling were used to get a sample of 30 respondents from the target population.
Different publications such as Annual, Quarterly and monthly reports from all three councils in
Dar es Salaam region and operation reports were used to capture secondary data. Structured
questionnaire with closed and open-ended questions were administered to explore the qualitative
information from the respondents on basis for their understanding. The study found out that
there is a gap that exists between LGA’s budgets and revenue collections. In order to close the
gap, the LGAs used some strategies such as outsourcing of revenue collection to private
collectors and the introduction of revenue managers. The study also found out that in
implementing these strategies, they faced the challenges such as taxpayers’ unwillingness to pay
tax and political interference. The study concluded that local authorities are supposed to review
bylaws, computerization of revenue management, outsource collection of some revenue to
private agents, and strengthen revenue collection system, stronger punishment for council staff
and agents found guilty of mismanagement of collected revenue.
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Onias et al., (2014) assessed the revenue collection constraints in Zimbabwean local authorities
using Bindura Municipality as a case study over the period 2009-2013. The main objectives were
to: identify the main sources of revenue of the local authorities, identify the drivers of revenue,
and identify rates payers’ perception of local authorities’ management of funds and to make
recommendations on how local authorities can improve revenue inflows. Both non-probability
(purposive) and probability based (stratified random sampling) techniques were used to come up
with the sample frame of 165 respondents. The qualitative research collected primary data from
selected municipality staff, ratepayers of Bindura and also used secondary published data. The
findings of the study were that: poor quality of service delivery, poor perception of governance
systems, inadequate capitalization greatly affected the collection of revenue. The major
recommendations of the study where that in order to improve on revenue collection, local
authorities should: improve on quality of delivery of services; carry out awareness campaigns on
the importance of paying rates to the rate payers; embark on income generating activities; be up
to date in audited financial report so as to attract donors; levy interest penalties on arrear
balances as a deterrence measure and enhance public accountability.
Gazaira (2014) carried out the study in Zimbabwe to assess the revenue collection challenges and
opportunities using Bindura Municipality as a case study. The study analysed the different
sources of revenue and analyzed their contribution to the budget and their collection rate. A case
study research design was used in this assessment. A sample of one 100 ratepayers was chosen.
Both secondary and primary data were used in the data collection process. Data was collected
from interviews, questionnaires and Bindura Municipality reports and it was analyzed to come
up with conclusions. The study established that Bindura Municipality is facing operational
challenges and they are mainly attributed to its failure to effectively collect revenue. A
conclusion was reached that, in order to have viable local authorities, local authorities should
improve efficiency in service delivery, practice accurate billing, improve revenue collection
mechanisms and they should curb corruption and embezzlement of funds by officials.
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2.5. Evaluation and justification gaps
The study by Kimario (2014) sought to identify the challenges faced by Local Government
Authorities (LGAs) in implementing strategies adopted to enhance revenue collections after
rationalization of Local Government taxes. Onias et al., (2014) assessed the revenue collection
constraints in Zimbabwean local authorities. However, this study set to establish the revenue
collection strategies to be adopted to improve revenue performance in Zimbabwean local
authorities.
2.6. Summary
This chapter looked at the conceptual framework, theoretical framework on the revenue
collection strategies in which the study is grounded and it finally reviewed the empirical
literature on the past studies in this area and gave a critical evaluation of the literature identifying
the gaps to be filled by the present study. The next chapter looks at research methodology.
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CHAPTER III
RESEARCH METHODOLOGY
3.0. Introduction
The previous chapter reviewed literature related to the research study. This chapter gives an
overview of the research methodology and it includes the research design, research methods,
study population, sampling, sample size, research instruments and sources of data, data
collection procedures, validity and reliability, data analysis and presentation plans.
3.1. Research design
A research design is the plan that the study follow to guide data gathering and analysis.
Macmillan and Schumacher (1993:31) explain it as the structure of study used to find the
evidence to answer research questions. The study adopted descriptive research design which was
based on a case study strategy. According to Cohen and Marion (1994:67), descriptive research
design is concerned with conditions or relationships that exist, practices that prevail, beliefs,
points of view, or attitudes that are held, processes that are going on and effects that are felt. The
study aimed at soliciting information about revenue collection strategies to be adopted to
improve revenue performance in local authorities. A descriptive survey research design sought to
give a descriptive position on the topic of the study and it covered all aspects and areas of
interest concerning the study. In addition, the research design provided both qualitative and
quantitative data which was useful in exploring existing status between the variables under study.
This design was thus adopted because the study was concerned primarily with description and
interpretation of revenue collection strategies to be adopted to improve revenue performance in
local authorities.
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3.2. Research methods
The study adopted mixed research methodology to investigate revenue collection strategies and
revenue performance in local authorities. Creswell (2006:5) defines mixed research methodology
as a method that focuses on collecting, analyzing and mixing both quantitative and qualitative
data in a single study or series of studies. Its fundamental principle is that, the use of quantitative
and qualitative approaches in combination provides a better understanding of research problems
than either approach alone. According to Potter (1996), the use of multiple methods strengthens
research findings by cross-checking information since both qualitative and quantitative methods
have their own innate weaknesses. The mixed method approach therefore provided strengths that
offset the weaknesses of either the quantitative or the qualitative research if used in isolation.
The method also allowed the use of wide range of data collection instruments than if either
quantitative or qualitative methods were used in isolation. In addition, data gathered using one
method (qualitative method) was used to triangulate data gathered using the other method, and
mixed research also provided answers that could not be answered by either the qualitative or
quantitative investigations alone.
3.3. Target population
Population is the entire set of individuals (or objects) having some common characteristics as
defined by the sampling criteria established for the study (Polit & Hungler 1999:651). Howard
and Sharp (2003) says when conducting research, the first step is to define the population to be
studied in terms of its geographical, demographic, and other boundaries to decide whether it
should be fully or partially covered. The target population for this study consisted of council
employees drawn from the finance department. Chipinge Rural District Council has 40
employees in the finance department and these constituted the target population. Table 3.3 below
shows the target population of the study:
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Table 3.3: Target population
Respondents Population
Accountants 1
Treasurers 1
Revenue collectors 27
Revenue officers 11
Total 40
It was envisaged that the views and opinions that can be deduced from these respondents
possessed the capacity to respond to the objectives of this study because they all involved in the
financial decisions of the Council.
3.4. Sampling
Sampling is the process of obtaining information about an entire population by examining only a
part of it which is selected using an appropriate method such that the selected elements are
synonymous with the target population (Descombe, 2008). In this study, sampling was not
carried out as the study used the entire target population of 40 respondents to solicit information
on revenue collection strategies and performance in local authorities.
3.5. Sample size
Saunders, Lewis and Thornhill (2009) state that, “Sample size is the generalizations about
populations from data collected using any sample based on probability.” It depends on the
precision needed, target population, population characteristics (heterogeneity or homogeneity)
whether the sample will be segmented or not and resources available (Bailey 1994). The sample
size of this study consisted of 40 respondents which was the total number of target population.
Saunders, Lewis and Thornhill (2009) suggests that if the target population has a manageable
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size the researcher can use the entire research population as a sample size in collecting data
needed for the research. This justifies the reason why this study used the entire population as
sample size.
3.6. Data collection instruments and sources of data
Having adopted mixed research methodology, both qualitative and quantitative data gathering
instruments were used in this study. Quantitative tools enabled the collection of data on the
frequencies of the various issues with predetermined responses based on the related literature
reviewed. In order to find the solution to poor revenue performance in local authorities, the study
employed both primary and secondary data collection instruments which considered being both
valid and reliable. The following are research instruments used in this study:
3.6.1. Questionnaires
Cooper and Schindler (2003) define a questionnaire as a set of questions designed to gather data
from sample respondents on the subject matter. The study made use of both open-ended and
closed-ended questions to capture the required data. The open-ended questions enabled the
collection of reliable and comprehensive qualitative data by giving respondents the leeway to
express their personal opinions on the issues under study. Closed questions collected quantitative
data related to some predetermined responses based on the literature reviewed. In addition,
closed-ended questions assisted in soliciting for responses that were then analyzed quantitatively.
Personally administered questionnaires were distributed to the Council staff because they were
located on one place.
The study used questionnaires because they gives the respondents more time to give well thought
answers, consult records and other people before answering, thereby coming up with satisfactory
and more informative responses. Kimario (2014) also used questionnaires to collect data on the
challenges faced by Local Government Authorities (LGAs) in implementing strategies adopted
to enhance revenue collections after rationalization of Local Government taxes. The results
obtained were valid and reliable.
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3.6.2. Interviews
Wagner (2012) defines an interview as an exercise in which there is conservation between
interviewer and interviewee for the purpose of getting information from the interviewee through
direct questioning. Walsh (2001) notes that in preparing the interviews, the interviewer works
out a set of questions in advance but is however free to adjust them during the conversation. The
study used a pre-coded interview that enabled to control the conversation to ensure that all the
research questions on the prepared scripts are answered. All Council employees were
interviewed to gather enough information to solve the research problem.
The study adopted the use of interviews because they bring immediate responses or feedback.
Non-verbal actions were picked up if used to illustrate a point during the study. Gazaira (2014)
also used interviews to collect data in order to assess the revenue collection challenges and
opportunities in Bindura Municipality. The results were valid and reliable.
3.7. Data collection procedures
An introductory letter was collected from Great Zimbabwe University offices authorizing to go
for data collection. Questionnaires were distributed to the respondents on prearranged dates. The
questionnaires were left and picked up after the agreed date. Interviews were also carried out
between the researcher (interviewer) and the respondents (interviewees) on the set questions.
Respondents’ views and suggestions were taken down while non-verbal actions were picked up
as they were illustrating points.
3.8. Validity and reliability
According to Saunders, Lewis and Thornhill (2009), reliability refers to the degree to which data
collection method or methods will yield consistent finding findings, similar observations would
be made or conclusions reached by other researchers or there is transparency in how sense was
made from raw data. Validity is the extent to which data collection method or methods
accurately measure what they were intended to measure (Saunders, Lewis and Thornhill, 2009).
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A pilot study was carried out to test the validity and reliability of the questionnaires and
interviews for data collection. From the pilot study, questions that need to be edited detected and
come up with a final questionnaire for data collection.
3.9. Data analysis and presentations plans
The gathered data was subjected to descriptive statistics data analysis methods using a statistical
package for social scientists (SPSS) and Microsoft Excel. Coding and editing were done when
analyzing data in relation to the research findings. The responses were characterized according to
answers. Tables and charts were made from different responses. The highest numbers of
responses were taken to be the strongest answers. The responses were expressed in percentages
of total participants.
3.10. Summary
This chapter looked on the overview of the research methodology and it included the research
design, study population, sampling, research instruments, data collection procedures, validity and
reliability, data analysis and presentation plans. The next chapter looks at data presentation,
analysis and discussion.
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CHAPTER IV
DATA PRESENTATION, ANALYSIS AND DICUSSION
4.1. Introduction
This chapter looks at the presentation, analysis and interpretation of the results from the study.
As the study adopted the use of mixed methodology, data collected will be presented in the form
of tables, charts and narratives.
4.2. Response rate
The response rate of this study was quite satisfactory with most of the respondents were actively
participated in the process. In total, 40 questionnaires were distributed and 36 were returned. The
response rate for interviews was 100% since a total of 40 respondents from the sample attended
to the interviews as planned. Figure 4.2 below summarises the questionnaires response rate.
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Figure 4.2 Response Rate Analysis
Source: Field Survey, 2017
Figure 4.2 above shows the response rate which was quite satisfactory. A response rate of at least
50% is usually considered adequate for analysis and reporting while a response rate of at least
60% is good and finally a response rate of 70% and above is very good (Rubin & Babbie,
2011:388). A response rate of 90% and 100% for interviews is above the 70% minimum
benchmarking for very good, which justifies further data analysis.
4.3. SECTION A: DEMOGRAPHIC DATA

4.3.1. Positions of the respondents in the local authority
The respondents in this study were Accountants, Treasurers, Revenue Collectors and Revenue
Officers. Figure 4.3.1 below illustrates the percentage distribution of respondents’ positions in
the local authority participated in this study.
Figure 4.3.1: Respondents’ positions in the local authority
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The above chart shows that Revenue Collectors accounted for 75%, followed by Revenue
Officers with 19 %, then 3 % Accountants, and Treasures who also accounted for 3% of the valid
participants. These results highlighted that, even though most respondents (revenue collectors)
were in the revenue collection field, Accountants, Treasurers and Revenue Officers though in
limited in numbers, are also responsible for the administration of revenue in the local authority.
4.3.2. Working experience
The study sought to show the working experience of the respondents in the local authority.
Figure 4.3.2 below therefore shows the working experience of respondents starting from those
who had been employed for 5 years & below to those who had been employed for a period of
20.1 years & above:
Figure 4.3.2: Working experience
The pie chart above shows that 53% of the respondents have been employed in the local
authority for 10.1-20 years, 28% have been employed for over 5.1-10 years while 16%
had been employed for 5 years & below. Only 3% of the respondents had been employed for
21.1 years & above. This shows that majority of the respondents have been employed for
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over 10 years meaning that majority of the employees are well experienced in their jobs; this
not only shows the capability they have to improve revenue performance through the skills and
experience that they have but, it also improves the reliability of the data collected from them.
4.4. SECTION B: REVENUE PERFORMANCE IN LOCAL AUTHORITIES
4.4.1. Gaps between budgeted revenue and actual revenue collection in local authorities
The study sought to analyze the statement that there are gaps between local authorities’ budgeted
revenue and actual revenue collection. The bar graph in figure 4.4.1 below illustrates the
responses on the statement that there are gaps between budgeted revenue and actual revenue
collection in local authorities.
Figure 4.4.1: Gaps between budgeted revenue and actual revenue collection
From figure 4.4.1 above, 23 were in agreement and 2 were in strong agreement with the
statement that there are gaps between local authorities’ budget and actual revenue collection.
However, 4 were not sure, 2 disagreed and 5 were in strong disagreement with the statement.
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The results seem to suggest that there are gaps between budgeted revenue and actual revenue
collection in local authorities. These findings concurred with Kimario (2014) who state that there
are gaps that exists between Local Government Authority’s (LGA) budgets and revenue
collections which ranges from 5 to 8 percent.
4.4.2. Revenue performance in local authorities
The study set out to analyze and reveal the level of revenue performance in local authorities.
Figure 4.4.2 below shows the responses on the level of revenue performance in local authorities.
Figure 4.4.2: Revenue performance in local authorities
From the graph above, 47.22% of the respondents were in agreement that revenue performance is
low in the local authorities. About 25.0% of the respondents indicated that revenue performance
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in local authorities is very low. Also, 19.44% were of the opinion that revenue performance in
local authorities is in average while 8.33% were in agreement that revenue performance is high.
The results seem to suggest that revenue performance in local authorities is low. The results are
in agreement with Chanyau (2014) where he found out that revenue collection in local authorities
is low due to many factors including political pressure.
4.5. SECTION C: CAUSES OF POOR REVENUE PERFORMANCE
4.5.1. Tax evasion
The study sought to examine the statement that tax evasion causes poor revenue performance in
local authorities. Figure 4.5.1 below shows the responses on the statement that tax evasion
causes poor revenue performance in local authorities.
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Figure 4.5.1: Tax evasion causes poor revenue collection
From the graph above, 13.89% strongly disagreed, 22.22% disagreed and 5.56% were not sure
with the statement that tax evasion cause poor revenue performance in local authorities. About
52.78% of the respondents agreed, while 5.56% strongly agreed with the statement that that tax
evasion cause poor revenue performance in local authorities. The results seem to suggest that tax
evasion cause poor revenue performance in local authorities. These findings concurred with
Kimario (2014) who state that poor revenue collection in local authorities is mainly caused by
poor tax administration and tax evasion.
4.5.2. Poor service delivery
The study set out to examine the statement that poor service delivery by local authorities leads to
poor revenue performance in local authorities. Figure 4.5.2 below illustrates the responses on the
statement that poor service delivery causes poor revenue performance in local authorities.
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Figure 4.5.2: Poor service delivery
From the chart above, 17% strongly disagreed, 11% disagreed and 5% were not sure with the
statement that poor service delivery cause poor revenue performance in local authorities. About
42% of the respondents agreed, while 25% strongly agreed with the statement that that poor
service delivery causes poor revenue performance in local authorities. The results seem to
suggest that poor service delivery causes poor revenue performance in local authorities. These
findings validated the findings by Gazaira (2014) where he found out that poor service delivery
by local authorities leads to poor revenue generation in local authorities.
4.5.3. Poor records keeping
Poor records keeping have a bearing on the performance of revenue on local authority revenue.
The study set out to assess the statement that poor record keeping causes poor revenue
performance in local authorities. Figure 4.5.3 illustrate the responses on the statement that poor
records keeping causes poor revenue performance collection in local authorities.
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Figure 4.5.3: Poor records keeping
Source: Field survey, 2017
From the table above, 5.56% strongly disagreed, 30.56% disagreed and 8.33% were not sure
with the statement that poor records keeping cause poor revenue performance in local authorities.
About 41.67% of the respondents agreed, while 13.89% strongly agreed with the statement that
that poor records keeping cause poor revenue performance in local authorities. The results seem
to suggest that poor records keeping cause poor revenue performance in local authorities. This
could mean that, although some records are available in the local authorities, they are not
adequate enough to complement the requirements of effective revenue collection. These results
are in agreement with Baker and Wallevik (2002) who found out that poor revenue collection in
local authorities is caused by lack of reliable data concerning taxpayers.
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4.5.4. Poor communication linkages
Poor communication linkages have a bearing on the performance of revenue collection in local
authorities. The study set out to assess the statement that poor communication linkage causes
poor revenue performance in local authorities. Figure 4.5.4 below illustrates the responses on the
statement that poor communication linkage causes poor revenue performance collection in local
authorities.
Figure 4.5.4: Poor communication linkage

From the graph above, 2.8% strongly disagreed, 27.8% disagreed and 5.6% were not sure with
the statement that poor communication linkages cause poor revenue performance in local
authorities. About 44.4% of the respondents agreed, while 19.4% strongly agreed with the
statement. The results seem to suggest that poor records communication linkages cause poor
revenue performance in local authorities.
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4.5.5. Poor billing procedures
The study sought to analyses the statement that poor billing procedures cause poor revenue
collection in local authorities. Figure 4.5.5 below illustrates the responses on the statement that
poor billing causes poor revenue performance collection in local authorities.
Figure 4.5.5 Poor billing procedures
with the statement that poor billing procedures cause poor revenue performance in local
authorities. About 36.11% of the respondents agreed, while 16.67% strongly agreed with the
statement that that poor billing procedures cause poor revenue performance in local authorities.
The results seem to suggest that poor billing causes poor revenue performance in local
authorities. These results were in agreement with Gazaira (2014) who found out that poor billing
in local authorities affects revenue generation performance.
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4.5.6. Political pressure
Political pressure has a bearing on revenue performance in local authorities (Chanyau, 2014).
The study set out to assess the statement that political pressure causes poor revenue performance
in local authorities. Figure 4.5.6 below illustrates the responses on the statement that political
pressure causes poor revenue performance collection in local authorities.
Figure 4.5.6: Political pressure

From the figure 4.5.6 above, 1 strongly disagreed, 11 disagreed and 2 were not sure with the
statement that political pressure causes poor revenue performance in local authorities. Sixteen
(16) of the respondents agreed, while 6 strongly agreed with the statement that that political
pressure cause poor revenue performance in local authorities. The results seem to suggest that
political pressure causes poor revenue performance in local authorities. These findings concurred
with Jaap, Nico and Machingauta (2013) who came with a view that political parties can obstruct
the effective management of council affairs by hampering decision making through councilors.
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4.6. SECTION C: REVENUE COLLECTION STRATEGIES
4.6.1. Revenue collection outsourcing strategy
Revenue collection outsourcing strategy has a bearing on revenue performance in local

authorities. The study set out to assess the statement that revenue collection outsourcing strategy
improves revenue performance in local authorities. Figure 4.6.1 below illustrates the responses
on the statement that revenue collection outsourcing strategy improves revenue performance
Figure 4.6.1: Revenue collection outsourcing strategy
From the figure 4.6.1 above, 2 strongly disagreed, 9 disagreed and 3 were not sure with the
statement that revenue collection outsourcing strategy improves revenue performance in local
authorities. Nineteen (19) of the respondents agreed, while 3 strongly agreed with the statement.
The results seem to suggest that revenue collection outsourcing strategy improves revenue
performance in local authorities. These findings concurred with Torome (2013) who found out
that revenue collection in local government should be privatized by giving out tenders to
individuals or companies to collect revenues on behalf of local government to reduce the
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increasing rate of tax defaulters and constituting enforcement teams to check businesses that
have failed to pay taxes and penalize them accordingly to increased revenue mobilization.
4.6.1.1. Correlation between revenue performance and revenue collection outsourcing

strategy
The following table 4.6.1.1 illustrates the relationship between revenue performance and revenue
collection outsourcing strategy.
Table 4.6.1.1: Correlation between revenue performance and revenue collection

outsourcing strategy
Revenue collection
performance in local Revenue Collection
authorities Outsourcing Strategy
Revenue collection Pearson Correlation
performance in local 1 .871(**)
authorities
Sig. (2-tailed) .000
N 36 36
Revenue Collection Pearson Correlation
.871(**) 1
Outsourcing Strategy
Sig. (2-tailed) .000
N 36 36
** Correlation is significant at the 0.01 level (2-tailed).
The results in table 4.6.1.1 shows that strong and significant positive relationships are observed
between revenue performance and revenue collection outsourcing strategy in local authorities at
(r = 0.871, P<.01) These results seem to confirm that revenue performance improves if local
authorities introduces revenue collection outsourcing strategies.
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4.6.2. Enforcement strategy
Revenue collection enforcement strategy has also a bearing on revenue performance in local
authorities. The study set out to assess the statement that revenue collection enforcement strategy
improves revenue performance in local authorities. The following figure 4.6.2 illustrates the
responses on the statement that revenue collection enforcement strategy improves revenue
performance collection in local authorities.
Figure 4.6.2: Enforcement strategy
From figure 4.6.2 above, 13.89% strongly disagreed, 25.0% disagreed and 8.33% were not sure
with the statement that revenue collection enforcement strategy improves revenue performance
in local authorities. About 36.11% of the respondents agreed, while 16.67% strongly agreed with
the statement. The results seem to suggest that revenue collection enforcement strategy improves
revenue performance in local authorities.
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4.6.2.1. Correlation between revenue performance and enforcement strategy
The following table 4.6.2.1 illustrates the relationship between revenue performance and
enforcement strategy.
Table 4.6.2.1: Correlation between revenue performance and enforcement

strategy
Revenue
collection
performance in
local authorities Enforcement Strategy
Spearman's rho Revenue collection Correlation Coefficient
performance in local 1.000 .874(**)
authorities
Sig. (1-tailed) . .000
N 36 36
Enforcement Strategy Correlation Coefficient .874(**) 1.000
Sig. (1-tailed) .000 .
N 36 36
The results in figure 4.12.1 showed that strong and significant positive relationships are observed
between revenue performance and revenue enforcement strategy in local authorities (r = 0.874,
P<.01). The results above seem to indicate that revenue performance improves if local authorities
introduced enforcement strategies in revenue collection programs.
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4.6.3. Pro-active revenue collection strategy
The study set out to assess the statement that revenue collection pro-active strategy improves
revenue performance in local authorities. The following figure 4.6.3 illustrates the responses on
the statement that revenue collection pro-active strategy improves revenue performance
Figure 4.6.3: Pro-active revenue collection strategy
From the graph above 2.78% strongly disagreed, 8.333% disagreed and 2.78% were not sure
with the statement that revenue collection pro-active strategy improves revenue performance in
local authorities. About 58.33% of the respondents agreed, while 27.78% strongly agreed with
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the statement. The results seem to suggest that revenue collection pro-active strategy
improvesrevenue performance in local authorities.
4.6.3.1. Correlation between revenue performance and pro-active revenue collection

strategies
The following table 4.6.3.1 illustrates the relationship between revenue performance and pro-
active revenue collection strategies.
Table 4.6.3.1: Correlation between revenue performance and pro-active

revenue collection strategies
Revenue
collection
performance in Pro-active Revenue
local authorities Collection Strategy
authorities
N 36 36
Pro-active Revenue Correlation Coefficient
.888(**) 1.000
Collection Strategy
N 36 36
The results in table 4.6.3.1 above showed that strong and significant positive relationships are
observed between revenue performance and pro-active revenue collection strategies in local
authorities (r = 0.888, P<.01). The results in the tables above shows that revenue performance
improves if local authorities adopted pro-active revenue collection strategies during revenue
collection programs.
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4.6.4. Computerised operations strategy
Revenue collection computerised operation strategy has also a bearing on revenue performance
in local authorities. The study set out to assess the statement that revenue collection
computerised operation strategy improves revenue performance in local authorities. The
following figure 4.6.4 illustrates the responses on the statement that revenue computerised
operation strategy improves revenue performance collection in local authorities.
Figure 4.6.4: Computerised operation strategy
From the graph 4.6.4 above, 16.67% strongly disagreed, 13.89% disagreed and 8.33% were not
sure with the statement that revenue collection computerised operation strategy improves
revenue performance in local authorities. About 36.11% of the respondents agreed, while 25.0%
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strongly agreed with the statement. The results seem to suggest that revenue collection
computerised operation strategy improves revenue performance in local authorities.
4.6.4.1. Correlation between revenue performance and computerised operation strategy
computerised operation strategy.
Table 4.6.4.1: Correlation between revenue performance and computerised

operation strategy
Revenue
collection
performance in Computerised Operation
local authorities Strategy
authorities
N 36 36
Computerised Correlation Coefficient
.955(**) 1.000
Operation Strategy
N 36 36
The results in table 4.6.4.1 above shows that strong and significant positive relationships are
observed between revenue performance and computerised operation strategy in local authorities
(r = 0.955, P<.01). The results above seem to show that revenue performance improves if local
authorities computerised its operations.
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4.6.5. Ratepayer education strategy
Revenue collection ratepayer education strategy has a bearing on revenue performance in local
authorities. The study set out to assess the statement that revenue collection ratepayer education
strategy improves revenue performance in local authorities. The following figure 4.6.5 illustrates
the responses on the statement that revenue collection ratepayer education strategy improves
revenue performance collection in local authorities.
Figure 4.6.5: Ratepayer education strategy
with the statement that revenue collection ratepayer education strategy improves revenue
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performance in local authorities. About 55.56% of the respondents agreed, while 25.0% strongly
agreed with the statement. The results seem to suggest that revenue collection ratepayer
education strategy improves revenue performance in local authorities.
4.6.5.1. Correlation between revenue performance and ratepayer education strategy
ratepayer education strategy.
Table 4.6.5.1: Correlation between revenue performance and ratepayer

education strategy
Revenue
collection
performance in
local authorities Ratepayer Education Strategy
authorities
N 36 36
Ratepayer Education Correlation Coefficient
.940(**) 1.000
Strategy
N 36 36
The results from the table above shows that strong and significant positive relationships are
observed between revenue performance and ratepayer education strategy in local authorities (r =
0.940, P<.01). The results from the above table seem to show that revenue performance in local
authorities improves if local authorities introduces ratepayer education strategies.
43 | P a g e
4.6.6. Transparent and accountable financial management
The study also set out to assess the statement that revenue collection enforcement strategy
improves revenue performance in local authorities. The following figure illustrates the responses
on the statement that transparent and accountable financial management strategy improves
revenue performance collection in local authorities.
Figure 4.6.6: Transparent and accountable financial management
From the chart above, 5% strongly disagreed, 14% disagreed and 3% were not sure with the
statement that transparent and accountable financial management strategy improves revenue
44 | P a g e
performance in local authorities. About 64% of the respondents agreed, while 14% strongly
agreed with the statement. The results seem to suggest that transparent and accountable financial
management strategy improves revenue performance in local authorities.
4.6.6.1. Correlation between revenue performance and transparent and accountable

financial management
The following table illustrates the relationship between revenue performance and transparent and
accountable financial management.
Table 4.6.6.1: Correlation between revenue performance and transparent

and accountable financial management
Revenue
collection Transparent and
performance in Accountable Financial
local authorities Management
authorities
N 36 36
Transparent and Correlation Coefficient
Accountable Financial .846(**) 1.000
Management
N 36 36
The results in table 4.16.1 above shows that strong and significant positive relationships are
observed between revenue performance and transparent and accountable financial management
in local authorities (r = 0.846, P<.01). The relationship highlighted above seem to indicate that
revenue performance improves if local authorities’ financial management is transparent.
45 | P a g e
4.7. Interview responses
Four over forty of interviewees mentioned poor transport facilities as hindering efforts to
improves revenue performance. They also mentioned that even if vehicles are available from
other departments, some of the roads in the District cannot sustain revenue collection programs
due to potholes and collapsed bridges. This concurs with Murire (2016) who argues that local
authorities in Zimbabwe achieves poor revenue performance due to poor infrastructure in the
District including roads and bridges.
Interviewees also noted that some of the stakeholders of the local authority are into political will
when it comes to revenue administration programs. They further highlighted that some
councilors discourages some ratepayers from their wards citing that their levies are being
misused by the local authority. This is in agreement with Onias et al (2014) who state that some
Councilors made populist decisions to please electorates so as to garner adequate votes in the
following year.
4.7.2. Revenue Collection strategies
Interviewees noted that there is a need for local authorities to introduce public education
campaigns detected towards educating ratepayers on the importance of paying rates and levies.
They argued that, if the rate payers are educated, they become aware of the use of their levies
and as a result, they can feel comfortable to pay their dues to the local authority. This is
agreement with Murire (2016) who state that ratepayers should be educated especially during
participatory budgeting programs so that they become aware of the use of their levies to improve
the level of revenue performance in the local authority.
Thirty over forty of the interviewees argued that, local authorities can improves revenue
performance through improvements in communication with the ratepayers. They also highlighted
that, even during the collection of communal levies, Traditional leaders should be always
communicated with so that they update their tax returns in time. On the issue of communication
with Traditional leaders, the interviewees commended that Traditional leaders should be given
46 | P a g e
mobile phones and telephone allowances so that they can collect communal levy as targeted in
the Council budget. The interviewees also noted that the percentage of commission give to
Traditional leaders on communal levy remitted should also be increased so that the can work
hard to achieve the set targets. This concurs with USAID (2006) which state that for local
authorities to improve revenue there should be effective communication between the
municipality and the customer.
As a strategy to reduce tax evasion to improve revenue performance in local authorities,

interviewees commended that local authorities should tighten its legal instruments including the
use of summons to tax defaulters. They highlighted that a reminder letter of statement should be
sent twice to the ratepayers reminding about overdue debt and if they do not take any action, the
local authority should summon them as defaulters. This is in agreement with (Chauke 2016) who
state that for local authorities should use some legal measures to recover some debts owed by the
ratepayers.
4.8. Summary
This chapter presented, analysed and discussed the study findings from primary data collected.
The respondents’ information were presented and analysed in the form of tables, frequencies,
graphs and statements. In the discussion, the chapter tried to relate the study findings to the
literature reviewed in chapter two. The next chapter will look at the study summary, conclusions
and recommendations.
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CHAPTER V
FINDINGS, CONCLUSION AND RECOMMENDATIONS
1.0. Introduction
This chapter summaries the major findings of the study, draws conclusions based on the findings
and finally make recommendations to solve the problems identified. The recommendations are
primarily based on the findings of the research. It also highlights areas for further research which
were either not conclusive for this study or are beyond the scope of this study.
1.1. Summary of the study

There is poor revenue performance in Zimbabwean local authorities since the hyperinflation era
of 2000 to 2008. This study was carried to find out the strategies adopted to improve revenue
performance in Zimbabwean Local Authorities. Descriptive research design based on a case
study strategy was used to establish the state of revenue performance in Zimbabwean local
authorities. The study adopted mixed research methodology and a sample of 40 employees from
Chipinge Rural District Council was used to solicit information about revenue collection
strategies and performance in local authorities. Questionnaires and interviews were used as data
collection instruments to collect primary data while desk research was done on published and
unpublished documents to collect secondary data. Data collected through questionnaires was
presented, analysed and interpreted in chapter four through the use of SPSS version 14.0 and
Microsoft excel. Tabulation of the findings was in the form of tables, pie charts and bar graphs.
However, respondents were generally very defensive and willing to divulge information. Despite
of these constraints, interesting findings and observations were made:
48 | P a g e
1.2. Summary of the study findings
1.2.1. Gaps between budgeted revenue and actual revenue collection in local authorities
The study found that there are gaps between budgeted revenue and actual revenue collection in
local authorities.
1.2.2. Revenue performance in local authorities
The study found out that though there are experienced staff for revenue collection denoted by the
majority being falling in the age bracket of 10.1 to 20 years of experience, revenue performance
in local authorities is generally poor.

Considering the level of revenue performance in local authorities, the study found out that poor
records keeping, poor communication linkages, political pressure, poor service delivery,
corruption, tax evasion, poor district infrastructure, poor billing procedures and poor transport
facilities cause poor revenue performance in local authorities.
1.2.4. Revenue collection strategies to improve revenue performance in local authorities
The results of this investigation showed that revenue performance in local authorities can be
improved by adopting revenue collection outsourcing strategy, enforcement strategy, ratepayer
education strategy, computerised operation strategy, pro-active strategies and good corporate
governance. The study also found that there is a positive relationships between revenue
collection strategies and revenue performance in local authorities as indicated by positive
correlation between revenue collection strategies and revenue performance ranging from 0.846 to
0.955. This means that, if the local authority improves revenue collection strategies, revenue
performance also improves.
49 | P a g e
1.3. Conclusions
In light of the above study findings, the study conclude that there are gaps between budgeted
revenue and actual revenue collection. Poor revenue performance in local authorities is generally
caused by poor record keeping, poor communication linkages, political pressure, poor service
delivery, corruption, tax evasion and poor billing. Revenue performance in local authorities can
be improved through revenue collection outsourcing strategy, enforcement strategy, ratepayer
education strategy, computerised operation strategy, pro-active strategies and good corporate
governance. There is a positive relationship between revenue performance and revenue
collection strategies in local authorities. Thus, if local authorities improves in revenue collection
strategies, revenue performance also improves by the same percentage.
1.4. Recommendations
In light of the above conclusion, the study suggested the following recommendations based on
the study findings:
1.4.1. Gaps between budgeted revenue and actual revenue collection
The local authority should come up with a sound communication strategy with the ratepayers.
This will assist in the local authority achieving its targets in revenue collection and at the same
time address the ratepayers concerns.
1.4.2. Poor revenue performance in local authorities
 Local authorities should replace all broken water meters with new ones and the costs
could be passed on to the property owners over a long time so as to achieve actual billing.
 Local authorities should also improve controls to curb corruption and embezzlement of
funds by officials and residents should be educated to get a receipt whenever they make a
payment.
50 | P a g e
 Taxpayers should be registered and connected using the internet with the revenue office
or collector such that they can be reminded or compelled to pay their taxes online as at
when due and automatically identify defaulters for further action, this would make the job
of revenue collection a lot easier and cheaper.
 The local authority should come up with code of ethics in order to preserve good
corporate governance. Adequate controls including paying employees a competitive
remuneration should be put in place to curb corruption.
 Local authorities should involve the elected officials in the process of revenue collection
for them to appreciate and assist to bridge the gap between politics and the collection of
revenue.
 The central government should assist local authorities with grants to upgrade their
dilapidated infrastructure so as to improve service delivery.
 Local authorities should come up with legal strategies such as the use of summons to sue
defaulters so that ratepayers can pay their dues in time.
 Awareness education on the obligation of residents to pay rates and why they do so
should be carried out so that they appreciate how this is important in the provision of
services.
Above all Chanyau, (2014) for every local authority leadership qualities can be recommended as
a measure to improve revenue generation.
1.5. Suggested areas for future study
There is a need for further study on revenue collection strategies and performance in local
authorities. The study suggest that future researches should be undertaken to find out various
procedures and plans that can be used to improve performance in local authorities.
51 | P a g e
REFERENCES
1. Baker, J., & Wallevik, H. (2002). The Local Government reform in Tanzania: Towards a
greater interdependency between local government and civil society at the local level. World
Bank. Tanzania
2. Chanyau. T. (2014). Impact of Revenue Generating Systems and performance in local
authorities in Zimbabwe. A case of Chiredzi Town Council. Midlands State University.
Gweru. Zimbabwe.
3. Chauke. K. R. (2016). Municipal Revenue Function. A comparative study on the efficiency
and effectiveness of Tswane Metropolitan municipality and the South African revenue
service. University of Limpopo. South Africa.
4. Chipinge Rural District Council Strategic Plan (2012 to 2013), Reports of Strategic Plans,
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5. Cohen, L., & Manion, L. (1994). Research Methods in Education (4th Ed.). London: Rout
ledge Publishers.
6. Cooper, D. & Schindler, P. (2003) Business Research Methods, New Delhi: Tata McGraw-
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Clark, V. (Eds.), Designing and Conducting Mixed Methods Research (pp1-19). Thousand
Oaks: Sage Publications, Inc.
8. Denhere. W; Tafirei, F. & Onias. Z. (2011): The quality of service delivery in Zimbabwean
Urban Councils: A case study of Bindura Municipality 2009-2011. European Journal of
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9. Descombe. T. (2008) Methodology: A Conceptual Introduction, London: Harper Collins.
10. Fjeldstad, O. & Semboja, J. (2000). Dilemmas of fiscal decentralization. A study of Local
Government Taxation in Tanzania. Published in Forum for Development Studies, Vol. 27,
(1), pp. 7-41.
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11. Gazaira, J. (2014). Revenue Collection in Zimbabwe Local Authorities, Challenges and
Opportunities: A case of Bindura Municipality. Research project, Midlands State University,
Gweru, Zimbabwe.
12. Hitchcock, G. & Hughes, D. (1993) Research and the Teacher. (2nd Ed.) London: Rout
ledge.
13. Howard, K & Sharp, J., Peters, J. (2003). The Management of a Student Research Project
(3rd Ed). Alder shot: Gower.
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Publishing Services.
15. Jaap. V, Nico. S & Machingauta. N, (2010) “local government reform in Zimbabwe”: A
policy dialogue.
16. Kimario, P. (2014). Challenges Faced by local authorities in implementing strategies to
enhance revenue: A case of Dar es Salaam Municipal Councils. Unpublished MBA Project,
Open University of Tanzania.
17. Lohr, S.L. (1999). Sampling: Design and Analysis. Pacific Grove CA: Duxbury Press
18. Lumenyela. J.J. (2014). Assessment of performance in revenue collection from fresh water
fishes at Nyamagana Municipal Council in Mwanza. Sokoine University of Agriculture.
Morogoro. Tanzania.
19. Macmillan A. and Shumaker F. (1993), Research In Education. A Conceptual Introduction,
Wesley Education: New York.
20. Moyo, I. (2013) Participatory budgeting failure cripples Chipinge Rural District Council,
“Manica Post News”.
21. Mutisya, J. M., (2014), Effects of an Integrated Revenue Collection System And Challenges
Facing Its Implementation In Machakos County, MBA Project (Published), University of
Nairobi
22. Ngombe, T. (2007) Lumping councils have low councilors, poor financial management.
Lusaka government press.
23. Nyamuranga. S.T. (2015). Impact of Integrated Development Management Approach on
delivery of WASH services in Binga District. Research thesis (Published) Midlands State
University. Gweru. Zimbabwe.
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24. Oluwu, D &Wunsch, J. S. (2003).Local governance in Africa: The challenges of democratic
decentralization. Boulder, Lynne Rienner
25. Onias. Z, Manyani. O, Hove. N, Mabhungu. I & Muza. R. (2014). An assessment of revenue
collection constraints in Zimbabwe local authorities. A case of Bindura Municipality (2009-
2013). Volume 3. No 9. ISSN 2278-0211.
26. Otieno, C., Oginda, M., Obura, J., Aila, F., Ojera, P. & Siringi, E. (2013) Study of the Effect
of Information Systems on Revenue Collection by Local Authorities in Homa Bay County,
27. Polit, DF & Hungler, BP. 1999. Nursing research: Principles and methods. 6th edition.
Philadelphia: Lippincott
28. Potter, J. 1996: Right and wrong footing Theory and Psychology 6, 31-9.
29. Rubin, A. and Babbie, E.R. (2011). Research methods for social work. 7 rd Edition. Boston:
Thomson Brooks/Cole.
30. Rukuni, M. (2001): Introduction to Research Methods; Module CD204, Harare, Zimbabwe
Open University
31. Rural District Councils Act (Chapter 29:13) Revised edition 1996. Harare, Government
printers.
32. Saunders. M, Lewis. P, Thornhill. A, (2000) “Research methods for Business students”
Pearson education limited, Prentice hall.
33. Torome. P. K. (2013). Relationship between revenue mobilisation and performance of local
authorities in Kenya. University of Nairobi. Kenya.
34. United States Agency for International Development [USAID], 2006. A Guide to Enhancing
Municipal Revenue, Municipal Infrastructure Investment Unit, Pretoria.
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36. Walsh. M, (2001); Research Made Real, London: Nelson Thomas Ltd.
37. Wambugu. M. K. (2012). The effects of debt collection strategies on financial performance
of local authorities Kenya. University of Nairobi. Kenya.
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APPENDICES
Appendix A: Introduction Letter
Faculty of Commerce
Department of accounting and information systems
Date: ……../ ……../ 2017

Dear Sir/ Madam
RE: LETTER OF INTRODUCTION
I am a final student doing a research project in partial fulfillment of the requirements of Bachelor
of Commerce Honors Degree in Accounting at Great Zimbabwe University. The research is on
Revenue collection strategies and revenue performance in Zimbabwean local authorities. I
therefore kindly ask for your assistance in through the completion of questionnaire
accompanying this letter as per your understanding. Please note that any information you shall
provide will be used exclusively for academic purposes only. Your cooperation is kindly
appreciated.
Yours faithfully
Obey Sithole (M148459)
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Cell: +263783432735
Email: obeysithole3@gmail.com
Appendix B: Questionnaire
Introduction
My name is Obey Sithole. I am currently studying towards the attainment of a Bachelor of

Commerce Honors Degree in Accounting at Great Zimbabwe University. As part of my
dissertation requirements I am carrying out a research. My research topic is “Revenue collection
strategies and revenue performance in Zimbabwean local authorities: A case of Chipinge Rural
District Council.” May you kindly complete the following questionnaire? Please note that this
questionnaire is purely for academic purposes. Your responses shall be treated confidentially and
they will not be published elsewhere. The responses are anonymous so please do not write your
name on the questionnaire. Thank you!
Where responses are provided tick in the appropriate box
SECTION A: DEMOGRAPHIC DATA
1. Position held in the Local Authority
Accountant Treasurer Revenue Collector Revenue Officer
2. Experience attained in revenue collection
5 years & below 5,1 – 10 years 10,1 -20years 20,1 years & above
SECTION B: REVENUE PERFORMANCE IN LOCAL AUTHORITIES
3. There are gaps between budgeted revenue and actual revenue collection
Strongly Disagree Disagree Not sure Agree Strongly Agree
4. Revenue performance in the local authority
56 | P a g e
High Average Low Very Low
SECTION C: CAUSES OF POOR REVENUE PERFORMANCE
5. Tax evasion
6. Poor service delivery
7. Poor record keeping
8. Poor communication linkages
9. Poor billing procedures
10. Political pressure
Other (specify):
…………………………………………………………………………………………………
…………………………………………………………………………………………………
REVENUE COLLECTION STRATEGIES IN LOCAL AUTHORITIES
11. Revenue collection outsourcing strategy
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12. Enforcement strategy
13. Pro-active strategy
14. Computerised operation strategy
15. Rate payer education strategy
16. Transparent and accountable financial management
Others (specify):
………………………………………………………………………………………………………
………………………………………………………………………………………………………
………………………………………………………………………………………
.
THANK YOU
58 | P a g e
Appendix C: Interview guide
My name is Sithole Obey, pursuing Bachelor of Commerce (Honors) Degree in Accounting at

Great Zimbabwe University. It is a mandatory requirement for every student in the final year to
do a research project. My research topic is “Revenue collection strategies and revenue
performance in Zimbabwean local authorities: A case of Chipinge Rural District Council.” May
you kindly assist in providing answers to the following questions?
1. What are the causes of poor revenue performance in local authorities?

2. What are the revenue collection strategies to improve revenue performance in local
authorities?
THANK YOU
59 | P a g e

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GREAT ZIMBABWE UNIVERSITY

NAME OF AUTHOR : OBEY STHOLE

TITLE OF PROJECT: Revenue Collection Strategies And Performance In

DGREE PROGRAMME: Bachelor of Commerce Honours Degree in Accounting

YEAR GRANTED: 2017

PERMANENT ADDREESS: CHIPINGE RURAL DISTRICT COUNCIL

Appendix A: Introduction letter

Appendix C: Interview guide

CRDC: Chipinge Rural District Council

USAID: United States Agency for International Development

LGA: Local Government Authority

RDC: Rural District Council

This chapter gives an introduction to revenue collection strategies and performance in

1.2. Background to the study

As part of decentralization efforts, the central government of Zimbabwe allowed revenue

1.3. Statement of the research problem

1.4. Purpose of the study

1.5. Objectives of the study

The objectives of this research were:

1.7. Research propositions

H0: Revenue collection is effective in Local Authorities

1.8. Significance of the study

1.9. Assumptions of the study

1.11. Limitations of the study

1.12. Definitions of terms

1.12.2. Local Revenue

1.12.3. Revenue Collection Strategies

1.13. Organisation of the study

REVIEW OF RELATED LITERATURE

2.2. Conceptual Framework

2.2.1. Local Authority

2.2.3. Sources of Revenue

2.2.5. Revenue Performance in local authorities

According to Lumenyela (2014), revenue collection performance is defined as the actual

2.2.6. Causes of poor revenue performance in local authorities

2.1.7.1. Enforcement Strategy

2.1.7.2. Pro-active revenue collection strategy

2.1.7.3. Revenue Outsourcing Strategy

2.1.7.5. Ratepayer Education Campaign

Figure.2.2: Revenue enhancement model

Adapted from USAID (2006)

3.1. Research design

3.3. Target population

3.5. Sample size

3.6. Data collection instruments and sources of data

3.7. Data collection procedures

3.8. Validity and reliability

3.9. Data analysis and presentations plans

DATA PRESENTATION, ANALYSIS AND DICUSSION

4.2. Response rate

Source: Field Survey, 2017

4.3. SECTION A: DEMOGRAPHIC DATA

Figure 4.3.1: Respondents’ positions in the local authority

Source: Field Survey, 2017

4.3.2. Working experience

Figure 4.3.2: Working experience

Source: Field Survey, 2017

4.4. SECTION B: REVENUE PERFORMANCE IN LOCAL AUTHORITIES

Source: Field Survey, 2017

4.4.2. Revenue performance in local authorities

Figure 4.4.2: Revenue performance in local authorities

Source: Field Survey, 2017

4.5. SECTION C: CAUSES OF POOR REVENUE PERFORMANCE