Public Policy and Administration Review

Effective Revenue Mobilisation by Districts Assemblies: A Case Study of Upper Denkyira East Municipal Assembly of Ghana
Ernest Adu-Gyamfi

Abstract
The Local Government Act 462 of 1993 authorises and empowers the district assemblies to mobilise revenue in the form of rates, fees & fines, licences, rent, among others to help finance projects in their various areas of authority. This study examined effective revenue mobilisation by districts assemblies: A case study of Upper Denkyira East Municipal Assembly of Ghana. The research design used for the study was the mixed approach. Both qualitative and quantitative research methods were used for the study. The sample size was 85 and both convenient and purposive samplings were used for the study. From the study, the main sources of internal funds identified were property rates, licenses, market tolls and lorry park fees and property rate made the highest contribution to the Internally Generated Funds (IGF) of the Assembly. The study also found that some of the problems undermining revenue mobilization are -inadequate data on revenue sources, lack of enforcement of revenue mobilization bye laws, inadequate revenue collectors and their training. The study recommended that for the Upper Denkyira East Municipal Assembly to efficiently and effectively generate revenue mobilisation, tax education, training and motivation of revenue staff, establishment of databank on revenue sources, enforcement of bye-laws and prosecution of defaulters constantly.

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