This study aimed at making an assessment on the factors affecting collection of revenues in
Muleba District Council (MDC). The study specifically focused on identifying sources of
revenue at Muleba District Council and volume of collection by source; actors and
mechanism used in revenue collection and finally establishing factors determining collection
of revenue in the study area. The study used multiple methodologies including survey
questionnaires, in-depth interviews, and documentation analysis so as to increase richness of
the research findings. Furthermore, sampling techniques was used to enable the researcher to
reduce the amount of data needed to be collected by considering groups of people rather than
the whole population. It was found that, the Muleba District Council (MDC) did not plan
properly before decision of assigning the revenue collection function to revenue collectors
(own revenue collectors or agents) is made. Not all sources of revenues with the council
were identified, documented and adequately studied to establish the potential amount to
collect annually. Furthermore, the focus seems to be on very few sources while the need to
widen revenue base was quite high. An overall conclusion is that the Muleba District Council
(MDC) lacks an effective and integrated approach to manage Revenue Collectors in its
different revenue sources, lacks punitive actions to defaulters and Periodic monitoring and
evaluation. The entire system of Managing the revenue collection need to be improved in
order to make sure that council’s collect the intended revenue.