The Accountancy and Business Review最新文献

Assessing the Effective Mechanisms for Property Tax Collection in Tanzania: A Case Study of Kinondoni Tax Region 评估坦桑尼亚财产税征收的有效机制：Kinondoni 税区案例研究

The Accountancy and Business Review Pub Date : 2023-12-05 DOI: 10.59645/abr.v15i3.133

J. Sereri, H. Munisi

{"title":"Assessing the Effective Mechanisms for Property Tax Collection in Tanzania: A Case Study of Kinondoni Tax Region","authors":"J. Sereri, H. Munisi","doi":"10.59645/abr.v15i3.133","DOIUrl":"https://doi.org/10.59645/abr.v15i3.133","url":null,"abstract":"Property tax collection in Tanzania is perceived to be ineffective, and the mechanisms for making it effective are unknown. This study investigated the effectiveness of Tanzania's property tax collection mechanisms by assessing the effectiveness of property tax collection methods, the regulatory framework used in property tax collection, and taxpayers' attitudes toward property tax collection. A sample of one hundred taxpayers and TRA officials were used in a descriptive research design. Descriptive statistics were used to analyze the data and ascertain respondents' opinions regarding Tanzania's efficient property tax collection methods. \u0000The study's conclusions demonstrated the following: comprehensive registration, monitoring, and follow-up on property tax payments by all owners of taxable properties was the most effective regulatory framework of property tax collection, followed by adequate monitoring and follow-up of TRA/LGAs by the central government; property taxpayers had a positive perception of property tax payment methods; and automatic deduction of property tax payable by the house/buildings when purchasing LUKU was the most effective property tax collection method compared to other collection methods followed by centralization of property tax collection to TRA. The study concluded that the most efficient ways to collect taxes are to send property tax bills and control numbers to taxpayers via their mobile phones, automatically deduct property tax when buying LUKU, and centralize tax collection to TRA rather than to LGAs.","PeriodicalId":253818,"journal":{"name":"The Accountancy and Business Review","volume":"11 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"138598423","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Examining the Effect of Staff Training and Development on Human Resource Performance: A Case Study of the Tanzania Port Authority 考察员工培训与发展对人力资源绩效的影响：坦桑尼亚港务局案例研究

The Accountancy and Business Review Pub Date : 2023-11-13 DOI: 10.59645/abr.v15i3.128

Gladness R. Msuya, H. Munisi

引用次数: 0

Assessing Factors Affecting Pharmaceutical Management Practices in Zanzibar Public Health Institutions: A case study of Mnazi Mmoja Hospital (MMH) 评估影响桑给巴尔公共卫生机构药品管理实践的因素：Mnazi Mmoja 医院（MMH）案例研究

The Accountancy and Business Review Pub Date : 2023-11-13 DOI: 10.59645/abr.v15i3.129

Ame O. Ame, H. Munisi

{"title":"Assessing Factors Affecting Pharmaceutical Management Practices in Zanzibar Public Health Institutions: A case study of Mnazi Mmoja Hospital (MMH)","authors":"Ame O. Ame, H. Munisi","doi":"10.59645/abr.v15i3.129","DOIUrl":"https://doi.org/10.59645/abr.v15i3.129","url":null,"abstract":"The study aimed to assess variables that affect pharmaceutical management practices in Zanzibar public health institutions, using Mnazi Mmoja Hospital (MMH) as a case study. Specifically, the research assessed how inventory management techniques, staff inventory control abilities, budgetary restrictions, and the regulatory environment that supports pharmaceutical management techniques all affected management practices. 150 respondents were selected using a purposive sampling technique, the study adopted a descriptive research design to establish the relationship between the studied variables. The quantitative data were descriptively analyzed and the results indicated that pharmaceutical inventory management practice scores were both positively related to regulatory framework budget constraints and inventory control systems. Pharmaceutical inventory management practice was influenced strongly by 0.965 in the presence of regulations and very lowly influenced by 0.047 and 0.028 for budget constraints and Inventory control systems. There was a negative low influence on pharmaceutical inventory management practice by 0.030 in inventory control skills. The study found that manual inventory control systems were used. There was dissatisfaction among users on the procured pharmaceutical products. The study concludes that a pharmaceutical inventory management system needs to be streamlined by introducing modern inventory control systems like barcode scanners and Radio Frequency Identification.","PeriodicalId":253818,"journal":{"name":"The Accountancy and Business Review","volume":"7 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-11-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139278606","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Assessment of Social-Economic Impact of Road Construction Projects in Conserved Areas: Evidence from Ngorongoro Conservation Area Authority in Tanzania 保护区道路建设项目的社会经济影响评估:来自坦桑尼亚恩戈罗恩戈罗保护区管理局的证据

The Accountancy and Business Review Pub Date : 2023-08-25 DOI: 10.59645/abr.v15i2.112

Elisther K. Ndyalusa, C. F. Kitula

引用次数: 0

The Role of Intrinsic Motivation on the Performance of Public Service Delivery 内在激励对公共服务绩效的作用

The Accountancy and Business Review Pub Date : 2023-06-22 DOI: 10.59645/abr.v15i2.105

Upendo S. Mosha, Leticia L. Rwabishugi

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The Influence of Sex and Institutional Positions on Participation of Female Councillors in Decision Making: Experience from Shinyanga District Council, Tanzania 性别和机构职位对女议员参与决策的影响：坦桑尼亚欣扬加区议会的经验

The Accountancy and Business Review Pub Date : 2023-06-22 DOI: 10.59645/abr.v15i2.104

Nice Munissy, Elias Adolf Tarimo

{"title":"The Influence of Sex and Institutional Positions on Participation of Female Councillors in Decision Making: Experience from Shinyanga District Council, Tanzania","authors":"Nice Munissy, Elias Adolf Tarimo","doi":"10.59645/abr.v15i2.104","DOIUrl":"https://doi.org/10.59645/abr.v15i2.104","url":null,"abstract":"This paper examine the participation of female councillors in decision making of the council. The central question is how and to in what extent do female councillors actually participate in decision-making compared to male councilors. Case study research design was adopted to which a total of 35 questionnaires were administered to respondents. Purporsefully, fifty teen in deph interviews was conducted to to gain more insight . Secondary data were obtained from minutes of meeting of the council and special committee. The researcher analyzed quantitative data through descriptive analysis.The qualitative data were analyzed through content and thematic analysis. The results revealed that Male councillors have a considerably higher average participation than female councilors. The results further showed that institution position affect female participation in decision making. The study recommended that, the special-seat councillors should be empowered by endowing them with a formal position in the council that is equal to that of the elected councillors .Accountability mechanisms between the special-seat councillors and the people in the wards need to be established.Lastly, Female Councillors especial special seat should be given a chance to lead some committee especially those with many interest of woman.","PeriodicalId":253818,"journal":{"name":"The Accountancy and Business Review","volume":"92 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-06-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139369003","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0