Abstract:
This study that was conducted at Techiman Municipal Assembly was meant to identify all the revenue sources of TMA; examine the type of limitations TMA is confronted with in her revenue mobilisation; examine the effect of staff motivation on revenue mobilisation and to make recommendations for improvement in revenue mobilisation.
The study relied on both primary and secondary sources of data collected through questionnaire administration and interview of key management staff of the Assembly. The study involved sixty-four staff of the Assembly made up of 60 revenue officers and 4 key management staff.
The study revealed that the management of TMA does not set revenue targets for revenue collectors and even where targets are set no sanctions have been prescribed for those who failed to meet the targets. Apart from various limitations including uncooperative attitude of tax payers’, factors such as rewards, money, good working conditions, job security and good working relations influenced revenue collectors of TMA. It has therefore been recommended that management should; involve the tax payers in their decision making process, especially where new rates are about to be introduced, train revenue collectors to acquire new skills, provide needed logistics to collectors and introduce data storage devices. Revenue collectors are also advised to be more tolerant and avoid any direct confrontations or quarrels with rate payers.
