Decentralisation and the Challenge of Revenue Mobilisation for Development: The Case of Adaklu Anyigbe District Assembly in the Volta Region of Ghana

Abstract

This article assesses the sources of revenue available to the Adaklu Anyigbe District, examines the strategies for revenue mobilisation and evaluates the challenges facing the Adaklu-Anyigbe District in its revenue mobilisation efforts. The Assembly has staff strength of about 85 workers including the thirteen (13) Assembly members of the District. Thirty-five questionnaires were administered among 35 selected staff and Assembly members of the District. It was found out that between 2005 and 2008, the Assembly was unable to achieve its revenue targets. Revenue mobilisation fell short of the estimated targets for four consecutive years, this made planning and funding of development projects very difficult. The traditional sources of revenue proved unpredictable and difficult to mobilise, whilst the citizens were unwilling to pay their basic and special rates due to lack of education and inability to pay. It was also found out that the Assembly, as a newly created District, lacked the requisite man power and logistics for achieving its revenue generation targets. The research recommends capacity building for the District in terms of basic infrastructural support funding and radical staff development to enable the Assembly meet its development aspirations.

Key words: Revenue mobilisation, decentralisation, capacity building, traditional sources of revenue..