Challenges Faced by Metropolitan, Municipal and District Assembles (MMDA?S) in Internal Revenue Mobilization in Ghana

Abstract

Exploring on the challenges faced by the Metropolitan, Municipal and District Assembles (MMDA's) in internal revenue mobilization, this study sets on to investigate the revenue sources of the IGF as well as challenges faced by the District Assembly in IGF mobilization while elaborating on the factors that contribute to the high rate of non-compliance of Internally Generated Fund (IGF) that are levies with the La Dadekotopon District Assembly as case under study. The sample was made up of District revenue officials consisting of the budgeting committee, the audit committee, revenue collection team and staff whose work are related to the subject matter. The results indicated that there are other revenue sources that are not being explored by the Assembly. It also identified some of the challenges faced in revenue mobilization to be inadequate logistics, lack of accurate and current data, poor tracking of economic activities and inadequate education on the part of tax payers. To increase revenue mobilization of the Assembly, the study discovered that there should be continuous education of the tax paying public, prosecution of defaulters and training for Revenue collectors. Contribution/ Originality:This study is one of the very few studies which have investigated the phenomenon of internal revenue mobilization in the local government sector of Ghana.

Bureaucratic Factors Impeding the Delivery of Infrastructure at the Metropolitan Municipal and District Assemblies (MMDAs) in Ghana

“…Out of a total number of 150 questionnaires administered to the respondents, 121 were retrieved, representing a response rate of 81 per cent, which were used for the analysis. In any research, a return of more than 50 per cent is acceptable and reliable [9].…”

“…Recruitment of qualified staff tral government so that the MMDAs remain objects of ridicule which lack the necessary finances to implement their decisions [8]. The MMDAs lack the authority to make decisions about expenditures [9]. In recent years, decentralisation reforms in Ghana have taken huge strides.…”

“…This process of distribution of public finance and World Journal of Engineering and Technology responsibilities to the various levels of government is usually referred to as fiscal decentralisation. Fiscal decentralisation aims to strengthen the finances of local governments and thus their capacity to provide public goods and services [9].…”

“…the MMDAs), almost rendering them inefficient [8]. The practice of decentralisation requires that the MMDAs carry out some of the responsibilities which hitherto were being performed by the central government [9]. Hence, the MMDAs in Ghana are tasked with the responsibilities of providing administrative, fiscal, social services and amenities to their communities.…”

Assessing Drivers of Infrastructure Delivery at the Metropolitan, Municipal and District Assemblies (MMDAs) in Ghana

“…A total of 121 questionnaires were retrieved, constituting a response rate of 81 per cent. A retrieval rate of more than 50 per cent is considered acceptable and reliable (Yeboah & Andrew, 2020). The data collected from the questionnaire survey was analyzed using mean scores and the one sample t-test.…”