African Journal of
Business Management

  • Abbreviation: Afr. J. Bus. Manage.
  • Language: English
  • ISSN: 1993-8233
  • DOI: 10.5897/AJBM
  • Start Year: 2007
  • Published Articles: 4164

Full Length Research Paper

Factors affecting revenue collection at Tanzania official seed certification institute (TOSCI)

Avodi Kyoma
  • Avodi Kyoma
  • Department of Business Studies, Faculty of Commerce, Jordan University College (JUCo), P. O. Box 1878 Morogoro, Tanzania.
  • Google Scholar
Lazaro Athanas Mwonge
  • Lazaro Athanas Mwonge
  • Department of Economics, Mathematics and Statistics, Jordan University College (JUCo), P. O. Box 1878 Morogoro, Tanzania.
  • Google Scholar
Emmanuel J. Matiku
  • Emmanuel J. Matiku
  • Department of Business Studies, Faculty of Commerce, Jordan University College (JUCo), P. O. Box 1878 Morogoro, Tanzania.
  • Google Scholar


  •  Received: 01 August 2021
  •  Accepted: 17 September 2021
  •  Published: 31 March 2022

Abstract

Revenue in the form of taxation, fees, service levy, licenses, customs, and excise duties is very important in ensuring efficient running of government operations. Taxation is a major source of revenue to governments all over the world. The study examined the factors affecting revenue collection at Tanzania Official Seed Certification Institute (TOSCI). The study adopted a descriptive research design based on mixed research approach. The study used a sample size of 70 respondents who were randomly selected while purposive sampling technique was used in selecting departments and directors. Both primary and secondary data were used, that is, primary data were collected using questionnaire and interview method while secondary data were obtained through documentary review. The study findings revealed that in the financial year 2015/2016 the institute’s revenue target was not achieved due to lack of experienced and skilled revenue officers, lack of effective systems and procedures in revenue collection and low volume of service offered. It was further revealed that this ineffective revenue collection led to low working capital to facilitate daily operations, low liquidity level and hence a go-slow in progress towards achieving overall organizational strategic plan. Based on the study findings researchers came out with the measures to solve the problem of low revenue collection such as conducting training to revenue collection officers and reformulate revenue collection procedures.  

 

Key words: Revenue collection, staff competency, volume of services, effective procedures.