Abstract:
The study was on revenue mobilisation and utilisation of District assemblies in Ghana using Wassa Amenfi East District Assembly as the case study. The purpose of this study was to assess how revenue is mobilized and utilised to implement projects in the districts. Data was gathered through both primary and secondary sources. The primary source was obtained from questionnaires and interviews. Through the annual budget of the assembly, local government digests and other relevant materials from reports and seminars, the secondary source of data was obtained. This study used a quantitative approach. This is a quantitative research study and it uses descriptive research study design to investigate the variables in the study. The study purposely targeted core Management staff of the District Planning Committee Unit, permanent revenue collectors, and commission revenue collectors, staff of Urban Town and Area Councils (UTAs), and assembly members since they are directly involved in revenue collection, management and evaluation of development. At the end of the research, it was revealed that, there was lack of accurate and current data and inadequate supply of logistics, low motivation for revenue staffs, poor supervision and inadequate public education for tax payers. After the study, the researcher recommended that there should be capacity building for revenues staffs, effective monitoring, regular assessment of revenue mobilization activities and supervision of revenue staffs.
