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The study was aimed at assessing the challenges facing local government authority in enhancing revenue collection in Zanzibar. The researcher employed quantitative research approach where a case study was used as research design. The sample size for this study consists of 100 respondents and questionnaire was used to collect data. The collected data was analysed by using descriptive and inferential statistical analysis using Statistical Package for Social Science (SPSS). The findings showed that there were challenges facing enhancement of revenue collection in Zanzibar ahich were shifting of some sources of revenue from local authority to national government, employees working under pressure at the local government authority and tax exemption. The study recommended local government authority to have a dialogue with national government to allow shifted sources of revenue to national govern to be returned to the mandate of the local authorities. The study concluded that workload of the employees at the local authority be revised to make sure that employees do not work under preasure and the local authority to legislate on the categories of tax exemption to avoid too much tax exemption categories.
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In-Text Citation: (Hamad & Mohammed, 2023)
To Cite this Article: Hamad, M. K. H. A. U., & Mohammed, R. W. (2023). Challenges Facing Local Government Authority in Enhancing Revenue Collection in Zanzibar: A Case of Urban Municipal Council. International Journal of Academic Research in Business and Social Sciences, 13(1), 1732 – 1741.
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