Digitalisation of local revenue collection in ghana: a case of bolgatanga municipal
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Date
2023
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KNUST
Abstract
This study sought to get a better understanding of local revenues and what role the use of digital technologies has play in improving local revenue mobilization. The case study approach aided the researcher to present an in-depth analysis of a District Assembly thus, bringing out the digitization of local revenue collection in Ghana in a detailed and precise manner. The study revealed that with the introduction of the District Local Revenue Software, revenue mobilization would be more transparent and effective as compared with the traditional method of mobilizing of revenue. However, it is noteworthy that the introduction of the District Local Revenue, revenue collection has not achieved perfect results at the Bolgatanga Municipal Assembly. Despite of the four year success (i.e., 2019 to 2022). District Assemblies should improve the perception of tax system through improving tax disputes resolution mechanism and improving transparency. District Assemblies should broaden their tax base through strengthening ratepayer registration, strengthening business intelligence and analysis, strengthening taxation of the informal sector, and strengthening their own source revenue generation capacity
Description
A thesis submitted to the department of accounting and finance, college of humanities and social sciences, Kwame Nkrumah university of science and technology, Kumasi in partial fulfilment of the requirements for the award of a degree of master of science in accounting and finance