Abstract:
The aim of this research therefore is to assess the generation of IGFs towards
development of Bolgatanga East District Assembly. Questionnaires were used
to gather data from a sample of 39 respondents out of a total of 64 study
population. For descriptive analysis, statistics such as frequency, mean, and
standard deviation were used. We also employed ranking and trend analysis.
The outcomes were presented using tables. According to the findings of the
study, the district still relies on the traditional sources of Internal Revenue
such as Lands, Rates, Fees, Fines, Rents and Licenses. Though, total IGFs is
on an upwards trend, not sufficient was generated for the needs of the district.
The findings revealed slow business activities, ineffective planning and
strategies as some challenges to revenue collection. Nevertheless, the IGFs
contributed in the area of education, health, agriculture among others to
enhance the development of the district. The study recommends to the
assembly to diversify its IGFs source away from only the traditional sources to
proper rates, tourism, private partnership among others to help raise needed
funds and speed up development in the area. Also, strategies for IGFs
generations should redesigned and made more effective and measures put in
place to encourage payment, accountability and transparency in revenue
collection and utilization.