An Analysis of the Revenue Collection Constraints in Local Authorities in Zimbabwe:
Revenue is of paramount importance in financial operations of local authorities, to fulfill their objective of quality service delivery. This study seeks to analyze revenue collection constraints on the overall revenue collection performance. This study was conducted in 2017 and 2018 in Zimbabwe using a case study on Bulawayo City Council. The target population were urban local authorities in Zimbabwe. A sample size of 75 respondents from the Finance Services department was drawn from a total population of 100 using convenience and judgmental sampling. The study adopted a mixed research design and data was obtained using questionnaires and interviews. Data was analyzed using SPSS version 21 and a multilinear regression model was used to test the relationship between the independent and the dependent variable. The independent variables used were political interference, corruption, ratepayers’ resistance and enforcement policies while the dependent variable was revenue collection performance. Results found three variables to be significant in predicting poor revenue collection performance. The study conclude that the revenue collection performance is attributed to both internal and external factors. It is therefore recommended that local authorities should improve internal control system and come up with effective strategies of improving revenue collection. The central should also limit its political involvement in local authorities operations.