EXAMINING THE CONSTRAINTS AND PROSPECTS OF REVENUE MOBILISATION IN SAGNARIGU MUNICIPAL ASSEMBLY IN NORTHERN REGION, GHANA

Abstract

The purpose of the study was to examine the constraints and prospects of revenue mobilization in Sagnarigu Municipal Assembly of the Northern Region Ghana. Triangulation of research methods were employed in data collection. Both the quantitative and qualitative methods were used. These methods employed included survey questionnaires, interview and focus group discussions. Questionnaires were administered to 120 respondents in key areas of the assembly when it comes to revenue collection. Interviews were collected by interacting with the Chief Executive of the assembly, Municipal Coordinator, the Finance Officer owners of businesses and residents. Focus group discussions were conducted using business owners and residents located in the assembly geographical area. The study found that residents had little knowledge on the essence of revenue collection. Also, residents expressed their misgivings and more importantly had a view that there was no justification of paying revenue since the developmental projects and programs were not being put up by the assembly. Revelation also emerged that the assembly was not well resourced in terms of capacity and skills to mobilize the needed revenue. Then also the revenue collection personnel were inadequate and the strategies to collect revenue were demotivating. In light of the findings the study suggested continuous training of the assembly staff and also accompanying the assembly strategies was to tailor out attractive motivation packages for the hardworking staff. Residents and tax payers were also to be educated on the need to pay taxes and all tax defaulters were to be engaged in a dialogue to settle on tax liability payment plan. Some of the educational processes could be done on regular symposia’s town hall meetings and also encourage the Assemblymen to sensitize their electorates to pay tax. These stakeholders could also be informed on the utilization of the revenue collected in such forum conducted which could invariably widen and deepen Sagnarigu Municipal revenue mobilization.