Internal revenue generation by Jaman South District Assembly

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July 2015
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Local governance and decentralization programme in Ghana took effect from 1980s and it was aimed at bringing governance closer to the local populace. This era witnessed the gradual transfer of power, authority and resources to the District Assemblies. The decentralization programme had since made diffident gains, especially in promoting local participation in political governance. It is however, disheartening to discover that most local government have failed woefully to meet local needs of its people due to the dwindling subventions that are always late coming from the central government, therefore, one of the biggest problems facing the District Assemblies in Ghana is how to successfully generate revenue internally to support local development initiatives. This study sought to examine internal revenue generation by Jaman South District Assembly, sources of internal revenue, strategies used by JSDA in internal revenue and problems facing internal revenue generation. The researcher used both primary and secondary data method of data collection to generate the needed data. The data collected by both primary and secondary data were analyzed and some of the findings were dearth of District data base, inadequate strategies mounted by management, limited infrastructures, lack of enforcements of revenue by-laws, overconcentration of statutory funds. The study also observed the continuous downfall of internal revenue source performance over the last four year period’s that data were collected from Jaman South District Assembly. This research, therefore, recommended that there should be more creation of awareness of tax revenue and benefit to the District. The researcher also recommended that the District Assembly should intensify efforts towards carrying out aggressive collection on lucrative revenue source such as property rates, fees and license and at the same time block loopholes that have made the collections to decline in the last four years of this study. This study would be of value to 216 MMDAs who seeks to improve their internal revenue base, assist government on decentralization policy direction and NGOs that seeks to support activities of District Assemblies in Ghana.
A thesis submitted to the KNUST Business School, Kwame Nkrumah University of Science and Technology in partial fulfillment of the requirement for the degree of Masters of Business Administration (Accounting Option).