The determinants of Revenue collections in Tanzania Local Government

Wordwide there is a problem of Revenue collection drop out in Local Government Authorities. The findings revealed that the main factor which affect Revenue collection performance in Tanzania was Corruption. Bird Martinez-Vasquez and Torgler (2004) find emperical evidence that Corruption affect Revenue collection. A legitimate and response able to secure the rule of Law and keep Corruption under control appear to be an essential pre-condition for more adequate tax collection. More Corruption will results in lower revenue from all taxes.