An Evaluation Of The Effectiveness Of Revenue Mobilisation-Books Pdf

AN EVALUATION OF THE EFFECTIVENESS OF REVENUE MOBILISATION
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has a number of benefits for the running of the economy some of which include the mobilisation. of funds Again decentralisation induces positive outcomes in both democratic and. developmental terms and also ensures that democracy is deepened by the extension of political. representation to the local level with democratic processes strengthened through enhanced. political participation by local civil society actors. In Ghana decentralisation reforms started at the end of 1970s Efforts were made by. successive Ghanaian governments to decentralise authority to the local level These took the. form of regional devolution and district focused public administration Progress was minimal until. the 1980s when the decentralised system was reformulated to a four tier structure consisting of. Regional District Local Councils and Towns and Village Development Committees The District. Councils were made the focal point of local government with administrative and executive power. for local level development and governance In the view of Korkor 2003 substantial progress. has been made by the Local Government Act Act 462 1993 in establishing the broad legal. and fiscal framework for decentralisation Ghana s decentralisation effort was initiated to. facilitate broader citizen participation in the governance of the development process. Revenue collection remains a prerequisite for the implementation of local government. plans and programmes According to Act 462 1993 the primary objectives of decentralisation. and therefore the establishment of MMDAs are to transfer real power to local people to enable. them to handle local priorities and among other issues create a democratic environment and. institutions in Ghana for governance and development at the local level The broader local. governments are the Metropolitan Municipal and District Assemblies MMDAs which are. agencies of the central government in the development of Ghana and as partners they are. required to mobilise resource in addition to the subventions which are provided to them by the. central government to enable them carry out development projects The revenue generated. internally is used to support the statutory District Assemblies Common Fund DACF to provide. infrastructural development and services to the people It is the responsibility of MMDAs to. provide municipal and other services as well as maintaining law and order all of which require. enough financial capital hence internal revenue mobilisation is therefore paramount since the. local authorities are not permitted to take loans to fill their revenue expenditure gaps. In relation to revenue mobilisation the Local Government Act allows the Assemblies to. mobilise revenue in the form of fees and taxes including rates rents royalties and registration. as well as licensing fees and all those revenues which are specified in the sixth schedule of the. Act Local Government Act Act 462 1993 In order for the Assemblies to be effective partners. in the economic development the Local Government Act 1993 Act 462 requires the. Assemblies to generate sufficient revenue locally to supplement allocations from the central. Licensed under Creative Common Page 2, International Journal of Economics Commerce and Management United Kingdom. government From these legal supports the Local Assemblies have been empowered enough. to raise internal revenue Again the statutory provisions empower the MMDAs to devise. appropriate methods to mobilise revenue and put in measures to prevent non compliance and. revenue leakages The District Assembly system of governance requires adequate finances to. enable Assemblies cope with the numerous developmental activities within their jurisdictions. Korkor 2003 noted that financing local government development programmes in Ghana. by the MMDAs has become problematic as a result of the inability of the Assemblies to mobilise. substantial revenue from their areas of jurisdiction The possible reason for this phenomenon is. that MMDAs do not utilise majority of the funds generated from taxation because greater part of. those funds are remitted to the central government Despite the gargantuan resources available. to the various MMDAs they have not been able to optimise their revenue mobilisation therefore. making the Assemblies dependent on the central government for their development. programmes The current Assemblies in Ghana were created in as decentralised authorities. combining oversight of de concentrated line Ministries with the revenue powers and functions of. devolved democratic local government, According to Aryee 2003 statutory grant provisions and other central government. financial support notwithstanding the MMDAs are not able to generate sufficient revenue at the. local level for development They depend heavily on the District Assemblies Common Fund. DACF ceded from the central government to support their developmental programmes The. low level of revenue mobilisation coupled with misapplication of funds by local authorities has. been a source of concern especially for the central government Having realized that revenue. short falls constitute a hindrance in development MMDAs are empowered to adopt several. strategies to strengthen local revenue mobilisation. These include strategic revaluation of landed property rate fair increase in rate payment. levels formation of ad hoc revenue task force for enforcement on revenue payments and. intensification of revenue mobilisation campaigns and education Agyapong 2012 The. MMDAs have sufficiently been empowered by law to mobilise local revenue for development. Despite their legal backing local authorities in Ghana are not able to develop effective strategies. to mobilise sufficient revenue at the local level Because of the important role the MMDAs play. in the accomplishment of development goals their financial capacity in terms of revenue. mobilisation needs to be studied periodically The reason for this is that their development effort. can only succeed if they have strong financial base Academics opinion leaders and other. interested observers have expressed much concern about the fact that revenue mobilisation. does not match expectation for development Olowu Wunsch 2003 From this backdrop a. study to evaluate the effectiveness of revenue mobilisation strategies at CCMA at a time the. Licensed under Creative Common Page 3, assembly needs a lot of investment funding in order to alleviate poverty and provide decent. livelihood to its people is a permissible initiative. Objectives of the study, 1 Find out the sources of IGFs to CCMA. 2 Identify the reasons for the inadequacy of internally generated fund of CCMA. 3 Identify the impact of existing strategies on its revenue mobilisation. Research questions, In order to achieve the objectives of the study the following research questions were posed for.
the appropriate answers, i What are the sources of IGF to CCMA. ii What are the reasons for the inadequacy of internally generated fund of CCMA. iii What is impact of existing strategies on its revenue mobilisation. iv How prudently can CCMA s financial resources be boosted to bring about development. which the people in the metropolis need most, THEORETICAL AND EMPIRICAL EVIDENCE. ON REVENUE MOBILISATION, There have been a number of concerns and views which have been put forward by various. scholars and administrative practitioners on the revenue mobilisation ability of Metropolitan. Municipal and District Assemblies and how these monies mobilised are spent Agyapong 2012. Among the reasons assigned by such concerns is that the ineffectiveness of the local. government administration is to be blamed on ineffective revenue mobilisation and the. insufficiency of comprehensive functional role insufficient accommodative structure low quality. of staff and low funding For the purpose of the current study the sequential theory of. decentralisation is reviewed and integrated into the current study. Sequential theory of decentralisation, The Sequential theory of decentralisation was proposed by Falleti 2004 Falleti 2004 stated. that decentralisation is a set of state reforms As such decentralisation does not include. transfers of authority to non state actors Finally as defined here decentralisation reforms may. take place in authoritarian as well as democratic contexts which means that the concepts of. decentralisation and democratisation should not be conflated Falleti 2004 classify. Licensed under Creative Common Page 4, International Journal of Economics Commerce and Management United Kingdom.
decentralisation policies as belonging to one of three categories administrative fiscal and. political depending on the type of authority devolved. Administrative decentralisation comprises the set of policies that transfer the administration. and delivery of social services such as education health social welfare or housing to sub. national governments Administrative decentralisation may entail the devolution of decision. making authority over these policies but this is not a necessary condition If revenues are. transferred from the center to meet the costs of the administration and delivery of social. services administrative decentralisation is funded and coincides with fiscal decentralisation. If sub national governments bear the costs of the administration and delivery of transferred. services with their own pre existing revenues administrative decentralisation is not funded. Fiscal decentralisation refers to the set of policies designed to increase the revenues or fiscal. autonomy of sub national governments Fiscal decentralisation policies can assume different. institutional forms An increase of transfers from the central government the creation of new. sub national taxes and the delegation of tax authority that was previously national are all. examples of fiscal decentralisation, Political decentralisation is the set of constitutional amendments and electoral reforms. designed to open new or activate existing but dormant or ineffective spaces for the. representation of sub national politics Political decentralisation policies are also designed to. devolve electoral capacities to sub national actors. Regarding the consequences of each type of decentralisation Falleti 2004 expected. administrative decentralisation to have either a positive or negative impact on the autonomy of. sub national executives If administrative decentralisation improves local and state. bureaucracies fosters training of local officials or facilitates learning through the practice of. delivering new responsibilities it will likely increase the organisational capacities of sub national. governments Nevertheless if administrative decentralisation takes place without the transfer of. funds this reform may decrease the autonomy of sub national officials who will be more. dependent on subsequent national fiscal transfers or sub national debt for the delivery of public. Similarly fiscal decentralisation can have either a positive or negative impact on the. degree of autonomy of the sub national level The result will depend largely on the design of the. fiscal decentralisation policy implemented Higher levels of automatic transfers increase the. autonomy of sub national officials because they benefit from higher levels of resources without. being responsible for the costs of collecting those revenues On the contrary the delegation of. Licensed under Creative Common Page 5, taxing authority to sub national units that lack the administrative capacity to collect new taxes. can set serious constraints on the local budgets and increase the dependence of the local. officials on the transfers from the center, Empirical Evidence. Fjeldstad et al 2000 posit that a widely found characteristic of local authority IGF systems in. Africa is the huge number of revenue instruments used for revenue mobilisation In many. countries local governments seem to raise taxes fees and other charges notwithstanding their. possible adverse economic effect on the masses Fjeldstad and Semboja 2001 observe that. the levels and types of local revenue instruments by themselves can result in the tax burden. falling more on the poor than on the rich This is mainly due to the basic design of the local. revenue system and the way revenues are collected in most part of Africa. Bardhan and Mookherjee 2002 argue that a complicated and non transparent local. government revenue system is costly to administer and it facilitates corruption and. mismanagement Moreover many local taxes have a distorting effect on resource allocation. decisions thus have an inhibiting effect on the start up of new enterprises and the achievement. of economic growth In Sander s 2003 view these effects occur when effective rates vary. greatly between different goods that are traded and when license fees are set too high for start. up small scale enterprises to survive, Despite the many comprehensive central government tax reforms during the last. decade local government revenue systems in Sub Saharan Africa have remained largely. unchanged until recently Falleti 2004 Generally a fundamental requirement when redesigning. local revenue systems is greater emphasis on the cost effectiveness of revenue collection. taking into account not only the direct costs of revenue administration but also the overall costs. to the economy including the compliance costs to taxpayers In addition losses through. AN EVALUATION OF THE EFFECTIVENESS OF REVENUE MOBILISATION IN THE PUBLIC SECTOR OF GHANA THE CASE OF CAPE COAST METROPOLITAN ASSEMBLY Patrick Kwashie Akorsu Department of Accounting and Finance School of Business University of Cape Coast Cape Coast Ghana kakorsu ucc edu gh akorsu yahoo com Abstract For some time now revenue mobilisation of the local government in Ghana especially the

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