Performance and Challenges of Internally Generated Revenue Mobilisation of the Abura-Asebu-Kwamankese District Assembly for Local Development

ABSTRACT

The study set out to investigate the performance and challenges of internally generated revenue mobilisation of the Abura-Asebu-Kwamankese District Assembly in the Central Region of Ghana for local level development. Descriptive and analytical study designs were adopted for the study. A sample of 100 residents from the district, 21 revenue collectors, 8 key District Assembly officials and 6 organised groups operating in the district were selected for the study. Questionnaires and interview schedules were administered to solicit the views of residents, revenue collectors, key District Assembly officials and Chairmen of organised groups on internally generated revenue mobilisation and its challenges in the district. Descriptive statistics such as tables, pie chat and bar graphs was adopted. The study revealed that investment and miscellaneous components of internally generated revenue performed better when compared to the other sources, such as land, rates and fines. Challenges identified in the study were overdependence on external sources of revenues, lack of voluntary compliance by revenue payers, low educational level of revenue collectors, lack of proper tax education for revenue payers and revenue collectors. Lack of participation of stakeholders in rate and fees fixing were also identified. Recommendations made for the administrators of Abura-AsebuKwamankese District Assembly’s internally generated revenue mobilisation include privatisation, capacity building, participation of stakeholder and preparation of credible and reliable revenue database