Revenue mobilisation and utilisation among district assemblies in Ghana.
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Date
2023
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KNUST
Abstract
This research delves into the intricate dynamics of revenue mobilisation and utilisation within the Adansi South District Assembly in the Ashanti Region of Ghana. The study is motivated by the longstanding exploration of revenue collection processes in district assemblies, seeking to identify challenges and potential advantages inherent in the existing fiscal framework. The primary objective is to examine the efficacy of revenue mobilisation and its subsequent utilisation within the assembly. The study adopted a qualitative research methodology and obtained data through interviews. The non-probability sampling technique was utilised, resulting in a sample size of five respondents. It was revealed that the Adansi South District Assembly has effective revenue mobilisation tools, but poor taxpayer education and technological limitations hamper progress. It was discovered that the assembly used revenue obtained for both recurrent and capital expenditure. The study further identified that the Adansi South District Assembly can improve revenue generation by using technology and providing comprehensive employee training. This study highlights the challenges Local Governments face in generating revenue and emphasises the importance of this revenue for local growth. The study recommended improving revenue collection and utilisation by ensuring timely payments, preventing fraud, and enhancing monitoring systems. This study is helpful for policymakers, academics, and practitioners who want to improve how local governments get money. It calls for a holistic approach that combines technological innovation, educational initiatives, and strategic policy interventions to optimise revenue collection and contribute to the sustainable development of Adansi South District and similar local government entities
Description
A thesis submitted to the department of accounting and finance college of humanities and social sciences in partial fulfilment of the requirements for the degree of master of business administration (accounting).