Administrative Challenges Affecting Revenue Mobilization Within Local Government Authorities: A Case of Morogoro Municipal Council

This study examines administrative challenges affecting revenue mobilization in the Morogoro Municipal Council (MMC), one of Tanzania's Local Government Authorities (LGAs). While LGAs are significant for service delivery and development, their capacity is undermined by poor revenue mobilization. From a case study design, data were collected through questionnaires and interviews from 133 respondents, analyzed using descriptive and thematic methods. Results indicate that revenue mobilization in MMC is majorly constrained by bureaucratic procedures, lack of adequate training, staff shortages, unrealistic revenue targets, weak communication, limited resources, and unequal distribution of tasks. Even if introduced, digital systems cannot address the enforcement gap or ensure a higher engagement of taxpayers. This study concludes that institutional and administrative problems need to be addressed to enhance revenue performance. Thus, measures should be taken to simplify procedures, build staff capacity, enhance resource allocation, and align targets with realistic expectations to support sustainable local development.