Improving the mode of revenue collection for District development - a case study of Ahanta West District in Ghana

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In an attempt to correct the disparities in regional development and the wide gap existing between rural and urban areas in Ghana since the colonial era, the (P) NDC Government has adopted self-reliant development philosophy by, decentralizing decision-making process to the district Assemblies. The district assemblies are expected to be responsible for the overall development of their districts by depending largely on their own resources. Since development involves finance, the PNDC Law, 207, gives and financial powers to the assemblies. Using Ahanta West District, the study identified and evaluated revenue sources in terms of relative contributions to total revenue and revenue variability and analysed the methods of revenue collection. Recommendations are then proposed for increased revenue mobilisation for development of the district. The main data for the analysis is based on the Ahanta West District Assembly Trial Balances (1989-1992). Simple mathematical and descriptive tools are used for the analysis. From the study, it was clear that the district has potentials in terms of socio-economic bases that could be tapped to finance district development. On the basis of the findings, recommendations were proposed so that own-source revenues could be mobilized efficiently and effectively as against the reliance on Central Government transfers which are uncertain.
A thesis submitted to tue faculty of environmental and development studies, Department of Planning, University of Science and Technology, kumasi in partial fulfilment of the requirements for the Degree of Master of Science in Development Planning and Management,1993.