Papers by Andwilile Mwakibete
Capital Assets
Springer eBooks, 2023
Public Expenditure
Springer eBooks, 2023
Monetary Measures of Value
Springer eBooks, 2023
Property tax is an important, possibly the most significant and reliable revenue source for many ... more Property tax is an important, possibly the most significant and reliable revenue source for many local governments in both developing and developed countries. In developed countries, the tax is typically about 40-80% of local government revenues, around 6% of government tax revenue, and between 0.5-3.0 percent of GDP. However, in developing countries it contributes less than 40% of Local Government Authorities revenue, 2% of government taxes, and approximately 0.5% of GDP. In Tanzania, the tax accounts for not more than 5% of government tax income and much less than 50% of local government revenues. As a result, local governments in Tanzania rely much on transfers from central government which account for not less than 90% of local governments' annual budgets. Different studies on property rates in Tanzania associate its unsatisfactory collection performance to inefficient tax administrative systems. Administration of property tax is comprised of property identification, valuation, assessment, billing, collection and enforcement elements. To raise revenues that match the potential of the property tax in any country, all the components must be accomplished. In Tanzania, property tax reforms and the literature have focused mainly on property identification, valuation and assessment component of property tax administration, largely paying little attention to collection-related elements. This study therefore, focused at filling the gap on property tax administration in Tanzania by examining collection components: its performance, administrative challenges and taxpayers" perceptions. Both qualitative and quantitative data were collected for the study. The data was gathered through questionnaires, interviews and review of documents. Analysis of quantitative data made use of quantitative techniques such as factor analysis and multiple regressions whereas content analysis technique was used to analyse qualitative data. Data Analysis using quantitative approach provides a new perspective on the qualitatively based early studies in the area. This study focused at determining factors influencing property tax collection in Tanzania. The tax is a local government managed tax. To effectively develop an all inclusive set of factors, the study looked from both side of the property tax transaction -the taxpayers and the tax administrators. From taxpayers' perspective, study results shows that property tax compliance is influenced by the detection probability level, penalty magnitude, level of public goods and services provided, tax system fairness, trust in taxing authorities, and 2003; . The regime change in Dar-es-salaam is a good indication of an able and an unable leadership. The World Bank started with identification and valuations of property, it was for the local government authorities to strategize and concentrate resources and energy on improving collections and enforcement measures. To date that has not materialized yet, the question is why? 2 Kinondoni, Temeke and Ilala Municipalities (a total of 69,957 properties); and Arusha,
TIJAB (The International Journal of Applied Business)
The purpose of this study was premised on the role of mediating effects of user satisfaction and ... more The purpose of this study was premised on the role of mediating effects of user satisfaction and behavioural intention on the influence of the quality of the e-tax system on tax compliance behaviour. A mixed-methods approach (sequential explanatory design) was applied where the qualitative findings were used to supplement the results from the quantitative findings. A PLS-SEM technique with SmartPLS 3 was used to analyse data quantitatively while the qualitative data were analyzed using thematic analysis. The results revealed that behavioural intention mediates only the relationship between information quality and tax compliance behaviour. When multiple mediators are used (behavioural intention and user satisfaction) the findings unveiled that service quality and system quality have a significant positive indirect effect on tax compliance behaviour.
Public Expenditure
Encyclopedia of Quality of Life and Well-Being Research, 2014
Monetary Measures of Value
Encyclopedia of Quality of Life and Well-Being Research, 2014
Capital Assets
Encyclopedia of Quality of Life and Well-Being Research, 2014
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Papers by Andwilile Mwakibete