International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2019 | Volume: 3 | Issue: 12 | Page No.: 1-9 Factors Influencing Local Government Authorities Own Sources Revenue Collection in Tanzania Muhsin M. Danga, Peter B Kadilikansimba, and Ismail Juma Kaudunde Abstract: The purpose of the study was to evaluate the factors influencing Local Governments own sources revenue collection in Tanzania. The study involved 156 Tanzanian Local Government Authorities Population, council’s statues, auditor’s opinion, central government funds transfer, council location, and staff shortages treated as independent variables while LGs own source revenue collection treated as a dependent variable. The study employed a quantitative approach using multiple regression analysis and stepwise person correlations to evaluate the factors influencing own source revenue collection. Population, council status, auditor’s opinion to have shown a statistically significant positive relationship with LGs owns sources revenue collection. While in the case of staff shortage, the study revealed a negative relationship with LGs own source revenue collection. In the case of council location/zones and central government fund transfer, the study revealed an insignificant association with LGs own source revenue collection.