Assessing factors contributing to low revenue collection in Rural District Councils. A case of Chikomba Rural District Council. · Electronic Theses and Dissertations

Author

Tapudza Evelyn

Title

Assessing factors contributing to low revenue collection in Rural District Councils. A case of Chikomba Rural District Council.

Abstract

The aim of this research project was to assess factors contributing to low revenue collection in rural district councils as it has been seen that revenue has greater impact on operationalization of the councils and offering service delivery. The study focussed mainly on Chikomba Rural District Council and to give recommendations on how to improve the revenue collection. The researcher used a case study research design in conducting the research and a target population of one hundred and seventy three respondents comprising of CRDC employees and residents of Chivhu (ratepayers). The sample size comprised of fifty respondents. The researcher used descriptive statistics, tables, histograms and charts in presenting the data. The researcher found out that there are many sources of revenue CRDC is using the major ones being property taxes, estate funds, fees and licenses and grants. It has been noted that some revenue sources are affecting revenue collection level such as service charges since a lot of money is tied up in debtors. . The researcher discovered the challenges of low revenue collection which are poor corporate governance and economic hardships, with the major contributors being inflation, political and statutory issues, reluctant of parastatals and government institutions to pay council bills, poor service delivery and corruption. The researcher concluded that misuse of council resource, corruption and embezzlement tarnishes the reputation of the organisation. The researcher discovered a number of strategies that if they got implemented the Council revenue base would improve. The researcher recommended the organisation to make use of all sources of revenue listed in the RDC Act to generate more revenue. The researcher also recommended CRDC that it should come up with strong internal controls which will be used in raising more revenue and managing the employment of those funds as per intended purpose being budgeted for.

Date

June 2023

Publisher

BUSE

Keywords

Low

Revenue

Factors

Supervisor

N/A