This study examines revenue collection trends and institutional factors affecting financial performance at Mwanza City Council, Tanzania’s second-largest urban municipality. A cross-sectional design was employed, combining quantitative data from official records with qualitative insights from 44 purposively selected officials involved in finance, planning, and revenue administration. Between 2012 and 2022, revenue performance ranged from 79.5% to 96.1% of projected targets, with underperformance in 2013/2014 and 2019/2020 linked to policy changes and administrative inefficiencies. Despite receiving clean audit opinions for three consecutive years (2019–2022), the council continues to face structural constraints. These include a 21.2% staffing deficit in finance-related roles, with only one CPA-certified staff member and two holding postgraduate qualifications. ICT infrastructure gaps persist, with a 33% shortage in computers and a 40% shortfall in POS machines. Qualitative data revealed weak managerial follow-up, limited strategic oversight, and unclear performance accountability. Staff expressed concerns over the disconnect between planning and implementation. The study concludes that enhancing financial performance requires reforms in staffing, digital systems, and managerial leadership. These findings offer both empirical data and operational insights into strengthening fiscal capacity in decentralized urban governance.
| Published in | Journal of Business and Economic Development (Volume 10, Issue 4) |
| DOI | 10.11648/j.jbed.20251004.12 |
| Page(s) | 180-186 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2025. Published by Science Publishing Group |
Revenue Collection, Local Government, Mwanza City, Institutional Performance, Qualitative Insights
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APA Style
Ngutunyi, D. J., Mtawa, H., Stephen, E., Kibiki, C. (2025). Trends of Revenue Collection and Factors Influencing Financial Performance at Mwanza City Council in Tanzania. Journal of Business and Economic Development, 10(4), 180-186. https://doi.org/10.11648/j.jbed.20251004.12
ACS Style
Ngutunyi, D. J.; Mtawa, H.; Stephen, E.; Kibiki, C. Trends of Revenue Collection and Factors Influencing Financial Performance at Mwanza City Council in Tanzania. J. Bus. Econ. Dev. 2025, 10(4), 180-186. doi: 10.11648/j.jbed.20251004.12
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Download@article{10.11648/j.jbed.20251004.12,
author = {David Joseph Ngutunyi and Hezbon Mtawa and Erick Stephen and Castory Kibiki},
title = {Trends of Revenue Collection and Factors Influencing Financial Performance at Mwanza City Council in Tanzania
},
journal = {Journal of Business and Economic Development},
volume = {10},
number = {4},
pages = {180-186},
doi = {10.11648/j.jbed.20251004.12},
url = {https://doi.org/10.11648/j.jbed.20251004.12},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jbed.20251004.12},
abstract = {This study examines revenue collection trends and institutional factors affecting financial performance at Mwanza City Council, Tanzania’s second-largest urban municipality. A cross-sectional design was employed, combining quantitative data from official records with qualitative insights from 44 purposively selected officials involved in finance, planning, and revenue administration. Between 2012 and 2022, revenue performance ranged from 79.5% to 96.1% of projected targets, with underperformance in 2013/2014 and 2019/2020 linked to policy changes and administrative inefficiencies. Despite receiving clean audit opinions for three consecutive years (2019–2022), the council continues to face structural constraints. These include a 21.2% staffing deficit in finance-related roles, with only one CPA-certified staff member and two holding postgraduate qualifications. ICT infrastructure gaps persist, with a 33% shortage in computers and a 40% shortfall in POS machines. Qualitative data revealed weak managerial follow-up, limited strategic oversight, and unclear performance accountability. Staff expressed concerns over the disconnect between planning and implementation. The study concludes that enhancing financial performance requires reforms in staffing, digital systems, and managerial leadership. These findings offer both empirical data and operational insights into strengthening fiscal capacity in decentralized urban governance.
},
year = {2025}
}
TY - JOUR T1 - Trends of Revenue Collection and Factors Influencing Financial Performance at Mwanza City Council in Tanzania AU - David Joseph Ngutunyi AU - Hezbon Mtawa AU - Erick Stephen AU - Castory Kibiki Y1 - 2025/10/28 PY - 2025 N1 - https://doi.org/10.11648/j.jbed.20251004.12 DO - 10.11648/j.jbed.20251004.12 T2 - Journal of Business and Economic Development JF - Journal of Business and Economic Development JO - Journal of Business and Economic Development SP - 180 EP - 186 PB - Science Publishing Group SN - 2637-3874 UR - https://doi.org/10.11648/j.jbed.20251004.12 AB - This study examines revenue collection trends and institutional factors affecting financial performance at Mwanza City Council, Tanzania’s second-largest urban municipality. A cross-sectional design was employed, combining quantitative data from official records with qualitative insights from 44 purposively selected officials involved in finance, planning, and revenue administration. Between 2012 and 2022, revenue performance ranged from 79.5% to 96.1% of projected targets, with underperformance in 2013/2014 and 2019/2020 linked to policy changes and administrative inefficiencies. Despite receiving clean audit opinions for three consecutive years (2019–2022), the council continues to face structural constraints. These include a 21.2% staffing deficit in finance-related roles, with only one CPA-certified staff member and two holding postgraduate qualifications. ICT infrastructure gaps persist, with a 33% shortage in computers and a 40% shortfall in POS machines. Qualitative data revealed weak managerial follow-up, limited strategic oversight, and unclear performance accountability. Staff expressed concerns over the disconnect between planning and implementation. The study concludes that enhancing financial performance requires reforms in staffing, digital systems, and managerial leadership. These findings offer both empirical data and operational insights into strengthening fiscal capacity in decentralized urban governance. VL - 10 IS - 4 ER -
Department of Regional Development Planning, Institute of Rural Development Planning, Mwanza, Tanzania
Department of Regional Development Planning, Institute of Rural Development Planning, Mwanza, Tanzania
Department of Regional Development Planning, Institute of Rural Development Planning, Mwanza, Tanzania
Department of Regional Development Planning, Institute of Rural Development Planning, Mwanza, Tanzania
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