Own-source Revenue Collection to Dev Projects in Dar es Salaam Councils

The study was well coordinated in order to reach expected targets. It was based on the contribution of own sources revenue collection to the implementation of development projects in Dar es salaam Municipal Councils (Ilala, Temeke and Kinondoni). Councils revenue collection and expenditure time series secondary data from 2003 to 2012 collected quarterly were used, where by Ordinary Least square method was used to estimate the model. Overall results by using F-test shows p(0.0000) and it is statistically significant by 1%, this implies own sources revenue collections have an impact on implementation of development projects in Dar es salaam municipal councils. These results will help decision makers to make appropriate policies and decision on how to emphasize and concentrate more on own sources revenue collection. This also will help many Local Government Authorities to identify more sources of income which can rise their revenue and set a clear demarcation of some amount of funds to be spent for implementation of development projects, rather than spent on everyday expenses (Recurrent expenditures).