A Qualitative Analysis of Revenue Moblisation at Local Government Level in Ghana: Evidence From Bongo District

Abstract

Fiscal decentralization continues to gain prominence in international development discourse and policy analysis, with a significant body of literature devoted to it. But one issue that has never been lost in public discourse hinges on good governance and judicious utilization of scarce resources. This study therefore examines revenue mobilization at the local government level using Bongo District Assembly (BDA) as a study area. Specifically, it unravels the major sources of revenue to the Assembly and revenue administration. The study is a qualitative study which uses thematic analysis in data processing. One FGD comprising six revenue payers (made up of market queens and leaders of various associations) and seven IDIs (comprising four management members and three revenue collectors) were sampled for the study. The study revealed massive revenue leakages and poor citizenry engagement resulting in a huge over reliance on external funding for its annual budget. It is recommended that BDA should roll out both compelling and motivating mechanisms such as motivation of revenue collectors and constant monitoring to eliminate revenue leakages while enhancing efficient utilization of public resources.

Keywords: Revenue, Decentralization, Local Government, Revenue Sources, Revenue Collectors.

DOI: 10.7176/RJFA/11-16-01

Publication date:August 31^st 2020