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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/8504

Title: Challenges of internally generated revenue of MMDA’s in Ghana: A Case Study of Atwima Nwabiagya District
Authors: Antwi, Atta Junior
Issue Date: 6-Apr-2016
Abstract: Internally generated fund (IGF) is a major source of revenue for every district assembly in Ghana. However over the years the District Assemblies have not been able to achieve their revenue (IGF) target. This study examines the reasons accounting for the fall of internally generated revenue of MMDAs in Ghana: A case study of Atwima Nwabiagya district used a sample size of 100 respondents, made up of 80 district tax payers and 20 district revenue officers and the sample was purposively selected. The study adopted both descriptive and quantitative research approaches. Data was collected through questionnaires. The study obtained the following findings. The sources of IGF administered in district were identified as property rate; business license; market tolls; fees and fine. The various reasons which prevented district tax payers from paying taxes included inadequate benefits derived from payment of levis, tax rates were too high; corruption on the part of district revenue officials; complex tax laws and procedures. The following were identified as challenges confronting tax administration: time involved in making payment at the district revenue stations; uncertainty about the time to pay levies; lack of awareness; inadequate logistics; lack of expertise; poor tracking of economic activities; and poor record keeping. The following recommendations were made to address the challenges: Review of levies; educating payees of district levies; simplification of the bye laws, opening of more revenue stations, provision of logistics, training of personnel.
Description: A thesis submitted to the department of accounting and finance, Kwame Nkrumah University of Science and Technology in partial fulfillment of the requirements for the degree of masters of Business Administration (Mba) (Accounting), 2015
URI: http://hdl.handle.net/123456789/8504
Appears in Collections:College of Arts and Social Sciences

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