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Contribution of agriculture to the economic growth of Zanzibar
(Mzumbe University, 2015) Shoka, Issa Hassan
Zanzibar‟s economy is characterized by presence of high level of agriculture and tourism. Agriculture is the main economic activity for most people in Zanzibar. About 60% of the active labor force derives their livelihood from agriculture – related activities and the majority of farmers are women who mostly used traditional methods of farming. This research base on the contribution of agriculture in the economic growth of Zanzibar which was focused on three specific objectives which are Trends of agriculture, the areas of agriculture that contribute significantly to the economic growth and the relationship between agriculture and economic growth. The methodology used was Quantitative approach as a design whereby a sample taken from a population from the year 2005 to 2013. Time series data used and has been collected from office of chief government statistician (OCGS), the period of study was 2014 and the variables used was Crops, Forest and Fishing as independent and Gross domestic product(GDP) as dependent variable. The tools of analysis applied in this study include descriptive statistics followed by tsline(y), multiple regression, co-integration followed by Granger causality test for the first, second and third objective respectively. The findings revealed that the agriculture appear to have a random walk trends (stochastic trends) due to prolonged increase followed by prolonged decrease. With regard to the subsector of agriculture, the study identified that only crops products contribute significantly to the economic growth. With regard to the third objective the results suggested that agriculture and GDP are not co-integrated and only crop products among the subsector of agriculture is co-integrated with GDP but in only one direction where by crop products contain information that can predict the GDP. The study took only three elements of agriculture for analyzing trends, subsector of agriculture contribute significantly and the relationship between GDP and agriculture. The study put forward some recommendation including broadening.
Keywords: Economic growth, Crops products, Fishing products, Forest products and Gross Domestic Product (GDP).
The determinants of access to microfinance loans in Tanzania: A case of Mwanza City
(Mzumbe University, 2014) Mathias, Suleiman Daniel
Problem of low access to microfinance loan in Mwanza city has contributed to many people fail to complete their projects or venture new business, the study analyzed determinants that were the main reason to the failure of access to microfinance loans so as to get some insight into what exactly was the situation of this problem among borrowers. The problem may be to the clients failure to meet some criteria or to the MFI luck of enough fund or too many conditions set in order to obtain loan, the research looked this to come up with the findings. The research used descriptive research design and purposive data collection to explore those determinants. The study used a target population of 13455 borrowers from which a sample of 349 was selected systematically. Documentary technique was used to get secondary data while questionnaires and personal interview served in collecting primary data. The frequencies, percentages, means, standard deviation, and T-test were used to analyze data. The study revealed that there was poor means of information dissemination, inadequate capacity building, and customer discrimination by some of the. The MFIs best predictor of access to microfinance loans was found to be the loan application process, amount requested by clients and what was given out by MFI followed by the means of information dissemination and lastly by the capacity building to see if clients will use the money according to what they requested for. Based on the findings and the conclusions the researcher recommended that should MFIs be involved in improving means of information dissemination, developing modules and performing seminars to increase knowledge of borrowers, ceasing to be stringent and lessening loan application process. There was need for further research to involve the effectiveness and the impact of Microfinance Institutions in poverty reduction to the community.
The compliance and non-compliance of Tanzania Small and Medium Enterprises (SME’s) to International Financial Reporting Standards (IFRS’s) the survey made at Morogoro Municipal
(Mzumbe University, 2013) Nzunda, Frank Wailod
International accounting standards are intended to create uniformity in financial reporting of all businesses in the world. However International financial reporting standards (IFRS’s) cannot be utilised equally by all establishments due to several bottlenecks, ranging from lack of qualified personnel, cost of implementing IFRS’s , Public accountabilities, need to undergo global and legal enforcement. The IASB issued simpler version of IFRS’s for SMES in July 2009, as a stand -alone set of standards, to be used by SMES in different economies. The SMES can choose to report their business information either by using full IFRS or can report using IFRS for SMES. The gap required to be filled by this study is to establish whether Tanzania SME s comply or do not comply to these IFRS for SMES, after NBAA endorse the use of them in Tanzania, October 2009. This is a descriptive study, which was conducted in a survey design in Morogoro Municipality. A sample of 50 SMES were studied from various industries, including Manufacturers, Mechandizing business, Service providers and Consultants. Primary data were collected using open and closed-ended questionnaires and interviews. The analysis of data using SPSS package, give the results which show that, there is no SME is using IFRS’s for SMES. Thus the proportion of SMES complying with IFRS is 0% The main problems hindering the SMES in complying with IFRS’s are as high cost of implementing IFRS arising from hire charges of qualified individuals and employing them. The second reason of failure to apply IFRS’s for SMES is ignorance of the availability of SMES tailor made standards. On the way forward, we advise the government to empower the local authorities in supervising the implementation of various international standards agreed by national bodies such as NBAA. However it is better to stick at local standards, if we find international standards jeopardise the country economy.
Constraints facing small and medium enterprises towards tax payment in local government authorities: A case study of Kilwa District Council
(Mzumbe University, 2013) Machela, Ally H.
Small and Medium Enterprises (SMEs) are unique phenomena for the tax system, besides the wage earners, who are only subjected to income tax withholding; they form the bulk of taxpayers in the tax net. At the same time small businesses are the major contributors to the informal economy resisting tax payment and operating outside the tax net. This study aims at evaluating the SMEs constraints towards tax payment in local government authorities. In order to carryout out this study, the researcher used a case study design, where Kilwa district council was chosen because is familiar place by the researcher as an employee of the district council hence easy of getting required information. The researcher collected two types of data, the primary data and the secondary data. Primary data were collected through questionnaire, interview and observation while secondary data were collected through documentary review. All data were analyzed and presented in tables and figures with the help of descriptive analysis under SPSS. The findings shows that SMEs feel they pay high tax rates regardless of their business size and receive a little return on the tax paid. This has impacts on their willingness to pay tax and contributes to eroding people’s trust in the local governments’ capacity to provide the expected services. Moreover the lack of confidence on the use of government money and the methods and procedures taxes are collected affect SMEs’ perceptions towards taxation. Uncompromising and non-transparent approaches to collect taxes, fees and charges which are also many, may actually foster tax evasion and disrespect of tax laws. The study therefore concludes that it is imperative to establish mechanisms for improving relations between the local revenue collection and the taxpayers (SMEs). Relevant measures being establishing more accessible and transparent payment facilities, certainty of tax payment dates and use fair and reasonable tax enforcement.
The Contribution of own source revenue in facilitating development projects in local government authority: A case study of Songea Municipal Council
(Mzumbe University, 2013) Mlowe, Victory M.
The Contribution of own source revenue in facilitating Development Projects in lgas is serious problem that need measure to be taken to overcome the problem. Strong population growth and demand for classrooms, dispensaries, and water wells, have both placed increased pressure on the delivery of infrastructure. In number of instances the delivery of this critical infrastructure has fallen to local government. Yet at the same time they have received less funding for implementation. Reduced grants and subsidies payments from other tiers of government together with increasing community requirements for services and facilities, has therefore seen local government look towards their own communities to rise the necessary funding. The objective of the study was to find the contribution of own source revenue in facilitating the Development Projects in Local Government Authority. The study population was comprised by three ( 3 ) key personnel and five ( 5 ) head of departments. The methods of data collection used were interviews, documentation and Observation. The interview method enabled the researcher to collect enough data from key personnel and Head of Department. Another method was documentation, through this, the researcher collect secondary data in the period of seven years and used another method of observation to observe the Development Projects constructed in seven years. The findings obtained from the study showed that, The contribution of own source revenue in facilitating Development Projects in Songea Municipal Council in the period of seven years was 31% of total fund allocated to Development Projects and about to 9% of amount of fund collected by Songea Municipal Council. The reasons that lead low contribution in Development Projects were:-Poor administration, Lack of commitment in implementation of budget, unrealistic of budget, management perception and availability of Capital Development Grants from Central Government. The LGAs should be accountable in :-The change of method of collecting Own Source Revenue, Identification of another source of income, Introducing Laws and Regulations, Budgetary process, Reducing dependency from other tiers, Utilization of allocated fund in Development Projects, Improvement of revenue collection through outsourcing the source of income and elimination of poor ideology among the management on Own source Revenue.