Examining the internal revenue mobilisation strategies of MMDAS: A case study of Suaman district assembly

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August, 2015
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The study makes an empirical insight into the effectiveness of internal revenue mobilization strategies of the Suaman District of the Western Region. The Objectives of the study was to identify the sources of internal revenue available to the Assembly, effectiveness of internal revenue mobilization strategies, effectiveness of monitoring and accounting processes of revenue collection and the challenges the Assembly face in collecting internal revenue. To achieve these, the researcher designed questionnaires that were answered by the District Finance Officer. The results from the analysis of responses provided by the respondent shows rates, land and royalties, rents, licenses, fees and fines as the main sources of internal revenue of the Suaman District. However, the performance of these sources in terms of their contribution to total IGF over the years has shown an unpredictable trend. The study also found that revenue collection strategies used for mobilizing revenue from these sources at the Assembly is believed to be ineffective. Revenue accounting and internal controls put in place by the Assembly have not also been seen as being good strategies for efficient financial management. . One major challenge of the Suaman District Assembly is the poor business address system and lack of national identification to identify individual and corporate entities. It is therefore recommended that the Suaman District Assembly institutes periodic public tax education programs to encourage tax payment compliance, recruit and train more revenue collectors and also establish a task force or debt collection team to assist in internal revenue collection.
A Thesis submitted to the Department of Accounting and Finance, Kwame Nkrumah University of Science and Technology in partial fulfillment of the requirements for the degree of Master of Business Administration (Finance Option),