EFFECTIVENESS OF REVENUE MOBILISATION MACHINERY AND THE MANAGEMENT MECHANISM AT THE KASSENA NANKANA MUNICIPAL ASSEMBLY

Abstract

Effective revenue mobilisation and management at the district level is key to the development of MMDA's in the current dispensation of decentralisation. This study performed an assessment of revenue mobilisation machinery and the management mechanisms at the Kassena Nankana Municipal Assembly by identifying factors militating against the effective revenue generation, the extent to which Internally Generated Revenue impacts the financing of local projects in the Municipality, factors that contribute to the non-payment of tax by the local people and to offer some recommendations for improved revenue performance. The descriptive survey research was used through the use of interviews and questionnaire. The sample was made up of 110 taxpayers, 37 revenue collectors and 5 management staff of the Assembly. Data analysis was then performed using SPSS. The study revealed that multiple factors contribute to the poor performance of revenue collection in the Assembly. Inadequate logistics and poor monitoring and supervision, resistance from taxpayers and non-enforcement of revenue laws were major factors. The poor performance of the Assembly'S revenue has therefore resulted in poor performance of the Assembly in rolling out more development projects thereby making the Assembly dependent on Central Government revenue and other donor inflows. The study therefore recommends that, for the Assembly to improve on its revenue performance for accelerated development, a comprehensive database should be developed, awareness creation on the use of the assembly'S revenue generated, provision of logistics for revenue collection, building capacity of revenue staff and above all enhancing collaboration with taxpayers for effective revenue mobilisation.