The Role of Disciplinary Authorities in Promoting Revenue Integrity in Tanzanian Local Government Authorities: A Case Study of Ludewa District Council

This article examines the role of disciplinary mechanisms in promoting revenue integrity within Tanzanian local government authorities (LGAs). Revenue integrity defined as the lawful, accurate, and accountable assessment, collection, recording, and remittance of public funds—is fundamental to fiscal decentralization and effective service delivery. In Tanzania, LGAs derive authority to mobilize own-source revenues from the Local Government Finances Act (Cap. 290), which establishes both administrative duties and criminal sanctions for misconduct in revenue collection. Despite this framework, audit findings and sectoral assessments consistently reveal weaknesses, including unremitted collections, inadequate enforcement of electronic revenue systems, and revenue leakages attributable to poor oversight and unethical conduct. The article argues that disciplinary mechanisms—comprising statutory sanctions, internal administrative controls, performance management systems, audit functions, and anti-corruption enforcement—serve as essential instruments for safeguarding revenue systems. Properly designed and enforced, these mechanisms deter fraud, strengthen compliance with statutory obligations, reinforce internal controls, and enhance transparency and accountability. The analysis further demonstrates that disciplinary credibility influences taxpayer perceptions of fairness and institutional legitimacy, thereby indirectly supporting voluntary compliance. The paper concludes that revenue integrity in Tanzanian LGAs cannot be sustained through technological reforms or legal frameworks alone. It requires consistent enforcement of disciplinary measures, capacity building for revenue personnel, integration with external oversight institutions, and a governance culture grounded in accountability. Strengthening disciplinary architecture is therefore not merely corrective but foundational to improving fiscal performance and upholding the rule of law in decentralized governance.