ABSTRACT

This research has been conducted at Buea council southwest region Cameroon to investigate Revenue Collection and Its Impact on Council Performance. Case Study Buea Council. The objectives of the council is to provide service to the inhabitants of their municipality in particular and to the entire nation in general. To do this, the council needs revenue which is collected from the people for their benefits. The researcher’s main objectives is to investigate the strategies used by Buea council to improve its revenue collection and how these strategies affect the performance of the council.

The study was conducted only in the Buea municipality, primary data was used and collected using questionnaires with close ended questions. Random and purposive sampling technique have been size on the 40 respondents at the Buea council. The data is analysis using the SPSS software. The analytical tools use for the data are mainly descriptive and inferential statistics using measures of central tendency like mean, media, mode, range and linear regression analysis respectively. The objectives of the study was to investigate the strategies adopted and challenges for by the Buea council for revenue collection.

Some of the challenges faced by the Buea council are then one availability of sophisticated logistics for proper execution of their tax, corruption and political pressure from the state. From the findings we can conclude that For achieving a better quality of service delivery, rapid and successful sharing of economic resources and most prominently, to hold the potential council requirements, authorities ought to set out ways on integrating with strategies and minimise challenges; and make the best out of it in order to attain their goals through the optimum use of resources. This paper is an attempt to build a further overall structure of the forces that manipulate the council performance.
Keywords: Revenue Collection, Council Performance, In Buea

CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
Revenue collection is an important function of municipality’s worldwide: revenue collection goes through a series of steps which are as follows;
Identifying their sources of Revenue: It was noted by the fiscal policy experts Brewer, Chandler and Ferrell (2006) that the spirit of decentralization was to provide a better position in identifying local needs and deliver public services accordingly. Given this background, the Municipal council can easily identify and raise revenue from local sources such as road tolls, property tax, fees, fines, market dues and the like to boost their financial base for development of the locality. In addition to the Internally Generated Funds (IGFs), the municipal council also expected to come up with projects and programmes that can help communities to reduce poverty in their localities Bray. (2008).
Tax authorities are assigned: once the local council or municipality have identified their sources of income, they assign tax officials or municipal authorities to collect the various taxes. In 5he Buea municipality, the man source of revenue is from local markets. Workers have what is normally called Tickets and each is a 100fcfa, which is collected in all the markets under the municipality (Muea, OIC, Soppo, Betingi markets). Once collected it is then summited to the appropriate quarters. Also, they collect rent from market shops. When any shop owner, refuses to pay the dues rent, the shop is sealed until the full amount is paid with penalty. In addition, the council also collect an annual tax from shop owners which is paid in 4installement (quarterly).
Collaboration: the municipal council works in collaboration with the forces of law and order and case of any defaulters, they are apprehended by them.

One very major step of revenue collection is budgeting. Each year, the municipal authorities draft and vote a budget, this budget serve as a guide of all income and expenses of the fiscal year. This however determines how the municipality will collect its revenue that’s either internally (within the municipality) or/and externally (borrowing determined by their credit worthiness).
The purpose of revenue collection is to achieve the following objectives:
The objectives of Local and Regional Authorities is to promote the economic, social, health, educational, culture and sports development of their populations.
These this objectives can only be accomplished if the said authorities have adequate resources, notably financial resources.
Councils do have a number of objectives from the state which are; to provide democratic and accountable government for local communities; to ensure the provision of services to communities in a sustainable manner; to promote social and economic development to promote a safe and healthy environment; and to encourage the involvement of communities and community organizations in the matters of the municipality.
Councils do have a number of strategies in fulfilling this objectives however, in our contemporary time, councils are bothered with the task of sourcing for revenue in order to achieve their developmental objectives towards the local population. Some of their strategies are; structuring and managing its administration and budgeting and planning processes to give priority to the basic needs of the community, and to promote the social and economic development of the community; and participate in national and provincial development programmes. Municipal council must meet at least quarterly. The also review their achievements and performance annually for: the needs of the community its priorities to meet those needs; its processes for involving the community; its organizational and delivery mechanisms for meeting the needs of the community; and its overall performance in achieving the constitutional objectives outlined by the state. The municipal council makes decisions concerning the exercise of all the powers and the performance of all the functions of the municipality.
The Constitution confines the performance of certain functions to the municipal council alone. These functions may not be delegated by the council under any circumstances.
The purpose of the study is to examine the revenue collection and its impacts on council performance in Buea Municipality and aims at bringing recommendations to salvage this problem based on findings. The law of Cameroon also councils to: Provide for the exploitation of council property services Generate rebates, dues and police fines assigned by the state which includes water, garbage collecting tax and electrification.
An effective and efficient revenue collection will contribute to the performance of the council in a number of ways:
High revenue collection rates have a significant Effect on development. This mean that governments are able to: invest in public goods such as health, infrastructure and education.
Also, Even the Sustainable Development Goals, which aim, among other things, to build an effective, accountable and inclusive institutions at all levels, will be driving towards fulfilment. Therefore, the states have to set mobilizing revenues as a goal on its own.

1.2 Problem Statement.

The challenge for councils in Cameroon is to keep cities economically viable by delivering a high level of services and at the same time keeping taxes sufficiently lower so as not to discourage individuals and businesses from relocating from their jurisdiction. In the past years, Councils have faced a number of issues and challenges that have put stress on their ability to meet this objective. The revenue structures of most developing countries have not been as productive as desired.
Too often the growth in revenue has failed to catch up with government spending pressures, a situation that has occasioned huge imbalances between the demand and supply of public budgetary resources. Many councils in Cameroon face a high demand of projects. Buea council is not self-sufficient to carry out the projects that is required by the Act due to financial constraints. These projects include the maintenance of roads, building of clinics, schools as well as refuse collection. An effective and efficient revenue collection can bridge that gap.
Many councils have good objectives which may not materialized due to their in ability to adequately implement strategies for revenue collection. Also, due to inadequate planning, good objectives will only stay on paper and never come to lamb light. Many council projects have been abandoned, due to poor management of resources. And improper administration structuring.