Browsing by Author "Yahaya, Zakaria"

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    ASSESSING THE CONTRIBUTION OF INTERNALLY GENERATED FUND (IGF) TO THE BEKWAI MUNICIPAL ASSEMBLY DEVELOPMENTAL FRAMEWORK
    (NOVEMBER, 2015 ) Yahaya, Zakaria
    This study that was conducted at the Bekwai Municipal Assembly was meant to explore the Contribution of Internally Generated Fund (IGF) to the MMDAs Development Framework, the case of the Bekwai Municipal Assembly. The study relied mainly on secondary sources of data collated from annual accounts for the period, 2010-2014. Interview was also conducted with the Municipal Finance Officer to ascertain relevant information that would otherwise not be available from the secondary data. The study revealed that the revenue generated internally is lower in proportion to the Central Government Transfers (DACF, DDF and Donor Funds) and targets are mostly not met. The study further showed that the trend of revenue mobilization has witnessed a slow but steady growth throughout the period under consideration and opportunities exist for improvement. Aside the uncooperative attitude of tax payers‘, and difficulty in locating taxable assets and activities, some major challenges included the absence of logistics including a vehicle and the apparent disconnect between the Assembly and the citizenry in respect of tax education. It has therefore being recommended that a common platform beyond fee fixing resolution meetings be created for relevant stakeholders in the revenue mobilization effort. Also the assembly should explore the use of private tax collectors as well as the use of automated tax collection system.
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    ASSESSING THE CONTRIBUTION OF INTERNALLY GENERATED FUND (IGF) TO THE BEKWAI MUNICIPAL ASSEMBLY DEVELOPMENTAL FRAMEWORK
    (MARCH, 2016) Yahaya, Zakaria
    This study that was conducted at the Bekwai Municipal Assembly was meant to explore the Contribution of Internally Generated Fund (IGF) to the MMDAs Development Framework, the case of the Bekwai Municipal Assembly. The study relied mainly on secondary sources of data collated from annual accounts for the period, 2010-2014. Interview was also conducted with the Municipal Finance Officer to ascertain relevant information that would otherwise not be available from the secondary data. The study revealed that the revenue generated internally is lower in proportion to the Central Government Transfers (DACF, DDF and Donor Funds) and targets are mostly not met. The study further showed that the trend of revenue mobilization has witnessed a slow but steady growth throughout the period under consideration and opportunities exist for improvement. Aside the uncooperative attitude of tax payers‘, and difficulty in locating taxable assets and activities, some major challenges included the absence of logistics including a vehicle and the apparent disconnect between the Assembly and the citizenry in respect of tax education. It has therefore being recommended that a common platform beyond fee fixing resolution meetings be created for relevant stakeholders in the revenue mobilization effort. Also the assembly should explore the use of private tax collectors as well as the use of automated tax collection system.