INTERNAL REVENUE MOBILISATION BY DISTRICT ASSEMBLIES IN GHANA: A CASE STUDY OF THE WA MUNICIPAL ASSEMBLY

This thesis examines internal revenue mobilisation by the Wa Municipal Assembly. The major research objective of the study was to assess the internally generated funds mobilisation by the Wa Municipality Assembly. A case study design was deployed in the study. Sixty-two respondents were selected using purposive sampling. The study collected primary data using interview and focus group discussions, while secondary data was obtained from reports of the Assembly. The analysis of data involved thematic and trend analysis. It was found that the major sources of internally generated funds (lGF) for the Wa Municipal Assembly were fees and fines, licence, rates and rent. The major strategies for mobilising IGF were development of a database, education of the populace on need to pay tax, use of taskforce, persuasion and outsourcing. It also emerged that the tax payers were not content with the use of the IGF contributing to their unwillingness to honour their tax obligations. Finally, it was found that the challenges confronting the mobilisation of IGF were limited staff capacity, weak collection systems, limited staff motivation, and leakage in revenue. As such, it is recommended that staff capacity building programmes be instituted, more revenue collectors be employed, databases should be developed for more revenue collection, education of the public on need to pay tax and revenue leakages blocked in order to enhance revenue collection.