Title:
THE INFLUENCE OF PROPERTY TAX IDENTIFICATION COST ON PROPERTY REVENUE PERFORMANCE IN TANZANIA

Authors:
Walihi Mashaka Mang`waru, Prof. Raphael Gwahula and Dr. Abdiel Abayo, Tanzania

Abstract:
Property tax is taken as major source of revenue to finance public infrastructures if is fairly and properly administered. This study investigated the influence of property tax identification cost on property tax performance. The guiding objective was to examine the relationship between property tax identification cost and property tax performance. Data were collected from 127 respondents using survey method and analyzed using multiple regressions. The results revealed that Property tax identification cost has statistically significant in the prediction of property tax performance. The conclusion is that, property tax identification cost enabled the tax authority to expand the tax based through increasing the number of taxable properties in the property tax rolls. Thus, the study recommends that, the taxing authority should allocate substantial budget for surveying, hiring equipment, transportation and record keeping to strengthening property tax identification capacity. This could be done through application of technological innovation and the use of GIS which integrates all important activity for property tax identification.