Enhancing local government revenue mobilization through the use of information communication technology: a case-study of Accra Metropolitant Assembly
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Date
2011-11-30
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Abstract
The Accra metropolis in particular and Ghana in general is battling with several challenges pertaining to local revenue generation for the past decade. This situation has weakened the operation and management of Accra Metropolitan Assembly leading to increasing loss of revenue. The study attempts to create the nature and extent of tax coverage in the Accra metropolis and to assess the challenges of local government revenue generation in the metropolis. Other objectives included the impact of increased revenue generation on the development of the metropolis and the potentials of ICT system in improving local government revenue generation.
The method used for the study is the case study approach and the data required was on revenue performance and structure of the Accra metropolis, revenue mobilization challenges and the use of ICT in the administration of revenue in the Accra metropolis. Data was therefore collected from both the primary and secondary sources. With regard to the sampling, institution/sub metros that employ the ICT system in their operations particularly in the area of revenue mobilization were considered. Institutional questionnaire was employed in the collection of data.
The outcome of the study revealed the nature and extent of tax coverage in the Accra metropolis. Among the sources of taxation or revenue identified include rates, land, fees and fines, investments, miscellaneous among others. Also, the study showed the attempts made by the Accra Metropolitan Assembly and some of the sub metros in the usage of the ICT system in their operations, the effects of ICT on revenue generation, and the impact of increased revenue generation on the metropolis and the role of ICT in improving revenue generation. Other key findings included the role of Accra Metropolitan Assembly in enhancing local revenue generation through the use of ICT.
The research therefore recommends ways of enhancing the nature and extent of tax coverage and improving the utilization of the ICT system in the Accra Metropolitan Assembly with the Accra Metropolitan Assembly taken the lead role with support from the Government of Ghana and the various sub metros within the metropolis. Also, there should be effective coordination among
ICT stakeholders in the Accra Metropolitan Area with the Accra Metropolitan Assembly being on the forefront and creating the environment where all actors will make input and appreciate the principles underpinning the use of the ICT system especially in local revenue generation. Another answer was the introduction and development of the ICT system at all the sub metros. The central government, through the Accra Metropolitan Assembly, should provide the avenue for the sub metro to be the focal points of local government revenue generation.
Description
A thesis submitted to the School of Graduate Studies,
Kwame Nkrumah University of Science and Technology,
in partial fulfillment of the requirement for the Degree of Master of Science in Development Policy and Planning.