Assessing the Factors for the Effectiveness of the Task Force Staff in Revenue Collection in Tanzania Local Governments Authorities

Recurring challenges in revenue collection and the insufficient revenue collection is pervasive, affecting the financial viability within Tanzania Local Government Authorities (LGAs) prompted this study with a focus on Mpanda Municipal Council. The aim is to assess key factors such as staff training, resource allocation, and community engagement that impact efficiency of task force staff operations. Mpanda Municipal Council was chosen due to its recurring challenges in meeting revenue collection targets and its strategic importance as a rapidly growing municipality with increasing fiscal demands. The study is grounded in both Agency Theory (AT), TAPACO and Resource-Based Theory (RBT). Agency Theory emphasizes the relationship between principals (local governments) and agents (task force staff) in ensuring that revenue collection objectives are aligned, while Resource-Based Theory highlights the importance of internal resources both tangible and intangible in achieving organizational effectiveness. Adopting a pragmatist research philosophy, the study used a convergent mixed-method research design, combining both qualitative and quantitative data to provide a holistic understanding of the research problem. Pragmatism guided the choice of methods, focusing on practical solutions and actionable outcomes. The quantitative data were analyzed using Ordinal Logistic Regression (OLR), which revealed that all independent variables significantly impact revenue collection effectiveness. A population of 75 people with a sample of 63 participants, comprising 46 respondents completed questionnaires while 17 business owners participated in semi-structured interviews. Thematic analysis was used in case of qualitative data. The findings reveal that targeted training programs, adequate resources, and active community engagement significantly enhance the effectiveness of task force staff in revenue collection. The study concludes that improving these areas will result in better revenue generation and financial stability for local governments. It is recommended that local governments increase investment in training, adopt modern technologies, and foster stronger community engagement to reduce reliance on central government funding.