Utilization of Information and Communication Technology in Addressing Property Tax Collection Challenges: The Case of Tanzania

The paper explores the current challenges faced in the collection of property tax and conceptualized the Information and communication technology solution to address some of the identified challenges. By addressing the identified challenges, this research will enable the government to collect more revenues from property taxes to be used to undertake development projects. A case study approach was used to gather information from two regions, Dodoma and Dar Es Salaam whereby a total of 150 building owners, 10 property tax collectors and 10 systems administrators were purposively selected to respond to the questionnaire and Interviews. The findings showed that property tax collection is still facing several challenges, such as lack of comprehensive taxpayer’s education programme, higher property tax collection costs, a significant number of property tax defaulters, time-consuming payment method and impractical enforcement measures. In addressing some of these challenges, a framework that utilizes the prepaid metering system used by Tanzania Electricity Supply Company to provide electronic property tax enforcement mechanisms has been proposed by this study. The Design Science Research paradigm was used to aid the design of the framework.