The Influence of Approved Budget on Promoting Outsourced Revenue Collection Performance of Local Government Authorities in Developing Countries
Authors: James Daniel Chindengwike, Jacqueline Felix Manyanga, Alex Reuben Kira
Abstract: Local Revenue collection is very imperatives in sustainable economic development especially in developing countries. This study examined the influence of approved budget in promoting outsourced revenue collection performance of Local government authorities in developing countries. The study opted a time series research design where by secondary data were used. The population applied on the approved budgets and actual revenue collections from 2009/10 - 2018/19 financial years (Quarterly data). The sample size of the study was 44 observations. Purposive sampling was used to select the Arusha City Council (ACC) as a research location of this study. Results revealed that has no long term relationship between approved budget and actual collection, the study concluded that there is gap that exists between LGAs approved budgets and the actual revenue collections due poor projections and recommended to ensure that potential estimated budgets are well organized in order to come up with realistic and attainable approved budgets in local government Authorities in developing countries. The implication of the study shows that the good revenue collection performance should consider the last years’ collection as a predictor for the next years’ revenue projections. This can aid in the evaluation of the performance of the revenue collection.
Keywords: Approved Budget, Outsourced Revenue Collection, Local Government Authorities, Developing Countries, Tanzania
Paper Id: 876
Published On: 2021-03-29
Published In: Volume 9, Issue 2, March-April 2021
Cite This: The Influence of Approved Budget on Promoting Outsourced Revenue Collection Performance of Local Government Authorities in Developing Countries - James Daniel Chindengwike, Jacqueline Felix Manyanga, Alex Reuben Kira - IJIRMPS Volume 9, Issue 2, March-April 2021.