Hyera, Dennis, Daniel Ndyetabula, and Michael Kadigi. “Internal Control Systems and the Revenue Collection Performance Among Local Government Authorities (LGA) in Tanzania”. Journal of Policy and Development Studies (JPDS) 4, no. 1 (February 17, 2025): 1–15. Accessed June 13, 2026. https://journals.editononline.com/index.php/jpds/article/view/676.