The evaluation of revenue mobilization strategies of metropolitan, municipal and district assemblies in Ghana: the case study of Accra metropolitan Assembly

Abstract

The study is on the topic “Evaluation of Revenue mobilization strategies of metropolitan, municipal and district Assemblies in Ghana. The case of Accra Metropolitan Assembly”. The study set out to discover other revenue sources that are not being explored by the Assembly, what strategies are adopted for revenue collection and accounting standards. Finally, the study considered the contribution of internally generated fund. The sample was made up of Core Management staff of the District Planning Committee, Permanent Revenue collectors, Commission collectors, Staff of Urban Town and Area Councils and Assembly members. One Hundred of these consisting of 63 males and 37 females were selected using probability and non-probability sampling techniques. The results indicated that there are other revenue sources that are not being explored by the Assembly. It also revealed that though the IGF of the Assembly is contributing to the development of the Municipality, it is not enough to significantly fund projects. Consequently, Government funding is extremely important. To increase revenue mobilization of the Assembly, the study discovered that there should be continuous education of the taxpaying public, prosecution of defaulters and training for Revenue collectors