It is the level of the Government most directly accountable to the public .The term is applied to differentiate them from administration of nation or state. The “local” state level means the central government or federal government. In many countries, it is common to find that local governments have less power than central governments do. They usually have some power to collect taxes though these may be limited by central legislation. In some countries local government is partly or wholly funded by subventions from central government taxation. Local government arrangement varies between countries. Even the way they are named may also be different. Examples of names for local government include region, department, county, municipal, City Township, council, etc (Nalugo, 2007). 2.2.2 Revenue The term denotes all incomes from taxes, fees (charges), fines, ‘revenue’ generally loans which local authorities mobilize from within and outside their own jurisdictional arenas. Local authority collection systems vary depending on the size of jurisdiction, the payment methods allowed and the nature of revenues received (Larson, 2004:452). Revenue Collection Strategies In his project brief Fjeldstad, (2008) find out that, some council have already started to explore methods to reduce the financial gap caused by the tax rationalization by outsourcing some sources of revenue collection to private collectors, and by introducing revenue collection manager with full decision over the revenue sources. Other measures include (i) Integration of revenue collection Database with TRA Database; (ii) Review of Bylaws; (iii) Stronger punishment for council staff and politicians found guilty of mismanagement; (iv)Transparency in the operations of
It is the level of the Government most directly accountable to the public .The term “local” is applied to differentiate them from administration of nation or state. The state level means the central government or federal government. In many countries, it is common to find that local governments have less power than central governments do. They usually have some power to collect taxes though these may be limited by central legislation. In some countries local government is partly or wholly funded by subventions from central government taxation. Local government arrangement varies between countries. Even the way they are named may also be different. Examples of names for local government include region, department, county, municipal, City Township, council, etc (Nalugo, 2007). 2.2.2 Revenue The term ‘revenue’ generally denotes all incomes from taxes, fees (charges), fines, loans which local authorities mobilize from within and outside their own jurisdictional arenas. Local authority collection systems vary depending on the size of jurisdiction, the payment methods allowed and the nature of revenues received (Larson, 2004:452). Revenue Collection Strategies In his project brief Fjeldstad, (2008) find out that, some council have already started to explore methods to reduce the financial gap caused by the tax rationalization by outsourcing some sources of revenue collection to private collectors, and by introducing revenue collection manager with full decision over the revenue sources. Other measures include (i) Integration of revenue collection Database with TRA Database; (ii) Review of Bylaws; (iii) Stronger punishment for council staff and politicians found guilty of mismanagement; (iv)Transparency in the operations of