Abstract:
The study sought to evaluate the Revenue management practices in Krachi-West
District Assembly (KWDA). The study employed a quantitative approach and
adopted a descriptive research design. The population of the study was 5,280 and
the sample size of 372 was used by means of the Yamane (1967) sample size
determination formula. Also, all 372 questionnaires were valid and considered for
the study representing a response rate of 100%. The main instrument used for this
study was a structured questionnaire with statistical tools including; frequencies
and percentages with the help of the Statistical Package for Social Science version
23 (SPSS). The study adopted a purposive sampling technique. The study revealed
that operation of composite budget works very well but adherence to expenditure
ceilings guidelines and public sensitization on self-help projects does not work well
in KWDA. The study concluded that revenue mobilized by KWDA though not
adequate, has also not impacted on the economic, social and infrastructural
development of its people. The study recommended that the management of the
assembly should adequately educate its rate payers about the need to pay fees and
fines, strengthen its internal control systems and motivate revenue collectors at
KWDA.
