Organisational And Individual Behaviours And Their Influence On Revenue Collections In Local Government Authorities In Tanzania: Implication Of Electronic Fiscal Device Usage

ABSTRACT

Despite the important role played by users (individuals) and organisations (LGAs) who play the role in revenue collection through the use of Electronic Fiscal Devices (EFDs) still there are challenges associated with revenue collections in LGAs. From this case, this study examined the influence of organisational and individual behaviours on the revenue collections of Dodoma City Council (DCC) and Singida Municipal Council (SMC). A total number of 178 revenue collectors from DCC and SMC were contacted.The questionnaires and interviews were used in order to examine the influence of organisational and individual behaviours on revenue collections through EFDs. Both primary and secondary data were collected and analyzed. Descriptive and inferential statistics with the aid of SPSS version 20 were conducted. Multiple linear regression analysis was used to examine on how organisational and individual behaviours influenced revenue collection through EFDs in DCC and SMC. Findings showed that only the organisational capital (p = 0.762) and supportive human resources (p = 0.240) were not significant related to the collected revenues in DCC and SMC. The remaining variables which include EFD monitoring programs (p = 0.001), timely and accurate report (p = 0.001) and network problems (p = 0.01) significantly influenced revenue collections. Also, results revealed that individual behaviours in terms of knowledge on the use of EFDs (p = 0.043), trust (p = 0.01) and experience on EFDs usage (p = 0.033) significant roles related to the revenue collection and self-efficacy (p = 0.249) were the only factors not statistically significant related to the revenue collection. Therefore, it was concluded that organisational and individual behaviours that are applied in the surveyed LGAs influenced revenue collections significantly. Based on the findings, it is recommended that, management of DCC and SMC should ensure that more efforts are directed towards the significant factors as they influence revenue collection through the use of EFDs. Also, it is important for staff involved in the revenue collection (within an organisation and those working outside the organisation) to improve their knowledge through training them periodically on the usage and utilisation of EFDs in revenue collection. The study suggested a further research on the technological and environmental factors affecting the collection of revenues using the EFDsbecause the current study only focused on the organisational and individual behaviours influencing the revenue collection. vi TABLE OF CONT