Revenue Mobilization and Its Impact on the Development of District Assemblies: The Study of Kpando Municipal Assembly, Kpando, Volta Region

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The study is on the topic revenue mobilization and its impact on development in the Kpando Municipal Assembly in the Volta Region. 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 tax paying public, prosecution of defaulters and training for Revenue collectors.
A Thesis submitted to the Institute of Distance Learning, Kwame Nkrumah University of Science and Technology, Kumasi in partial fulfillment of the requirements for the degree of Commonwealth Executive Masters of Business Administration.