Revenue mobilization and development of selected district assemblies in ghana

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This study comparatively examined the relationship between revenue mobilization and development in Ghana using New Juaben South, North and Abuakwa North Municipal Assemblies. The mixed approach comprising of both quantitative and qualitative designs was used justifiable by the presence of both qualitative and quantitative variables. A combination of both primary and secondary data from the reports of Ministry of Finance from 2021 to 2023 relating to total revenues accrued as against developments were adopted. Descriptive analyses was used for the data analyses. The results find that revenues portfolios of the respective sources of revenue generation by the assemblies varied with the NJSMA collecting and receiving much more higher revenues compared to the NJNMA and AbNMA largely from the same sources of revenues by the assemblies. Also, the comparative analyses of the relationship associated with revenue generation by the assemblies and development, the New Juaben North Municipal Assembly executed the highest number of developmental projects over the period, followed by New Juaben South Municipal Assembly and Abuakwa North Municipal Assembly with the average number of projects executed by the three assemblies amounting to same irrespective of the total sum collected as total revenue receivables by the three (3) assemblies were comparatively different. This concludes that the total amount of revenues collected by the assemblies does not necessarily relate to the number of developmental projects executed over the period. In other words, there is a weak relationship between the total amount of revenues received by the respective assemblies and the developmental projects executed. The study concludes that challenges of revenue mobilization of the assemblies had the same challenges associated with revenue collections including lack of qualified personnel for revenue collection, data on rateable properties, motivation to pay, among others.
A thesis submitted to the institute of distance learning, kwame nkrumah university of science and technology in partial fulfillment of the requirementsfor the award of master of science in accounting and finance