The application of sustainable approaches to revenue generation for procurement of public works in District Assemblies

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2015-03-03
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Abstract
This study, the application of sustainable approaches to revenue generation for procurement of public works in District Assemblies, was conducted at the Sunyani Municipal Assembly and the Sunyani West District Assembly. The objectives of the study were; to identify sustainable approaches to internally generated revenue within District Assemblies, to determine the impact of internally generated revenue on the procurement of public works projects in the District Assemblies and to find out the challenges confronting District Assemblies in generating internal revenue for procurement of public works. The study used both descriptive and explorative research designs which allowed for the administration of questionnaires and interviews of some key management staff of the District Assemblies to generate data which was later analysed by using tables, frequencies, percentages and figures to illustrate the results. The study involved sixty (60) staff of the Assemblies which consisted of forty-six (46) revenue officers and fourteen (14) key management staff. It was revealed that the sustainable approaches to internally generated revenue for procurement of public works included; tax education for the public, outsourcing revenue collection, resourcing revenue task forces, prosecution of tax or revenue defaulters at the law courts, proper and effective monitoring and supervision, logistics provision and investing in other income yielding ventures such as allowing the community to hire their road grader. These strategies will help overcome tax evasion, put a stop to insults and quarrels, provide means of transport, and eventually increase the internally generated revenue for the procurement of public works in the District Assemblies.
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dissertation submitted to the School of Graduate Studies, Kwame Nkrumah University of Science and Technology in partial fulfillment of the requirements for the award of degree of Master of Science in Procurement Management, 2014
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