Local Revenue Administration and Development Finance in Ghana
Subtitle: A case study of Wenchi Municipal Assembly
Publisher: Edupedia Publications Pvt Ltd
Published: 2015
Place of publication: India
Language: eng
Number of pages: 130
ISBN-13: 9781517321451
Table of contents: title: TABLE OF CONTENTS; title: TITLE PAGE.................................................................................................................i; title: DECLARATION	ii; title: ABSTRACT	iii; title: ACKNOWLEDGEMENT	iv; title: DEDICATION	v; title: TABLE OF CONTENTS	vi; title: LIST OF TABLES	ix; title: LIST OF FIGURES	xi; title: LIST OF ACRONYMS	xii; title: CHAPTER ONE	1; title: GENERAL INTRODUCTION	1; title: 1.1 Background to the Study	1; title: 1.2 Problem Statement	4; title: 1.3 Objectives	7; title: 1.4 Research Questions	7; title: 1.5 Justifications	7; title: 1.6 Scope	9; title: 1.7 Significance	10; title: 1.8 Limitations	10; title: 1.9 Organisation	11; title: CHAPTER TWO	12; title: REVIEW OF RELATED LITERATURE	12; title: 2.1 Introduction	12; title: 2.2 Theoretical Bases of Revenue Administration and Development Finance	12; title: 2.2.1 The Theory of Public Finance	12; title: 2.2.2 Democratic Participation School of Thought	15; title: 2.3 The Concept of Decentralisation as a Development Paradigm	16; title: 2.3.1 Typology of Decentralisation as Development Paradigm	18; title: 2.3.1.1 Political decentralisation	20; title: 2.3.1.2	Administrative Decentralisation	20; title: 2.3.1.3 Economic/Market Decentralisation	21; title: 2.3.1.4 Fiscal Decentralisation	21; title: 2.3.2 Rationale for Fiscal Decentralisation	22; title: 2.3.3. Criticisms of Fiscal Decentralisation	23; title: 2.4 Institutional and Legal Frameworks of Local Government System in Ghana	24; title: 2.5 Historical Perspective of Local Revenue Administration in Ghana	27; title: 2.6 Local Revenue Administration as a Development Paradigm in Ghana	29; title: 2.7.1 Rates	31; title: 2.7.2 Fees	32; title: 2.7.3 Licenses	33; title: 2.8.1 Capital and Recurrent Expenditures of MMDAs in Ghana	34; title: 2.9 Mechanisms for Local Revenue Administration in Ghana	36; title: 2.10 Challenges of Local Revenue Administration in Ghana	37; title: 2.11 Measures to Improve Local Revenue Administration in Ghana	38; title: 2.12 Development Finance in Ghana	40; title: 2.13 Conceptual Framework of Local Revenue Administration and Development Finance	42; title: CHAPTER THREE	45; title: METHODOLOGY	45; title: 3.1 Introduction	45; title: 3.2 Profile of 	Wenchi Municipality	45; title: 3.2.1 Location and Size	45; title: 3.2.2 Population Characteristics	47; title: 3.2.3 Occupational Distribution	47; title: 3.2.4 Economic Resources, Activities, and Potential	48; title: 3.2.5 Political and Administrative Structures	48; title: 3.3 Research Design	51; title: 3.4 Reconnaissance Survey	51; title: 3.5 Variables and Units of the Analysis	51; title: 3.6 Study Population	52; title: 3.7 Sample Size Determination	52; title: 3.8 Sampling Procedure	53; title: 3.9 Sources of Data	54; title: 3.10 Instruments used for Data Collection	54; title: 3.11 Validity and Reliability	55; title: 3.12 Analytical Tools of the Study	56; title: CHAPTER FOUR	57; title: DATA PRESENTATIONS, ANALYSES AND DISCUSSIONS	57; title: 4.1 Introduction	57; title: 4.2 Demographic Data of the Respondents	57; title: 4.2.1 Gender of the Respondents	57; title: 4.2.2 Ages of the Respondents	58; title: 4.2.3 Educational Background of the Respondents	59; title: 4.2.4 Employment Type of Revenue Collectors	60; title: 4.3 Internally Generated Fund and Intergovernmental Transfers	60; title: 4.3.1 Internally Generated Funds	61; title: 4.3.1.1 Level of Revenue Heads	61; title: 4.3.1.2 Percentage Share of the Heads of Internally Generated Revenues	62; title: 4.3.1.3 Analyses of the Stability of the Heads of Internally generated Revenues	64; title: 4.3.1.4 Relative Collection Rates of IGF to Total Revenue of the Assembly	66; title: 4.4 Intergovernmental Transfers (Grants and Subventions)	69; title: 4.5 Expenditure Composition of the Assembly	72; title: 4.6 Financial Ability of the Municipal Assembly	74; title: 4.7 Revenue-Expenditure Gap of the Assembly	75; title: 4.8 Mechanisms for Revenue Mobilisation of the Assembly	77; title: 4.8.1 General Counterfoil Receipt (D.A. Form 7)	77; title: 4.8.2 Liscensing (D.A Form 3)	78; title: 4.8.3 Tickets (Fixed Fee Receipt)	78; title: 4.8.4 Contributions of Revenue Mobilisation Mechanisms	78; title: 4.9 Assessment of the Effectiveness of Revenue Collection Mechanisms	78; title: 4.9.1 Collection Rate Approach	79; title: 4.9.1.1 General Counterfoil Receipt (GCR)	79; title: 4.9.1.2 Liscensing	80; title: 4.9.1.3 Tickets	81; title: 4.9.1.4 Comparison of Effectiveness of Various Revenue Mobilization Mechnisms	82; title: 4.9.2 Revenue Stability Measurement	82; title: 4.10 Challenges of Revenue Mobilisation and Management of IGF	83; title: CHAPTER FIVE	88; title: SUMMARY, CONCLUSIONS AND RECOMMENDATIONS	88; title: 5.1 Introduction	88; title: 5.2 Summary	88; title: 5.2.1	Financial Capacity of the Assembly	88; title: 5.2.2	Mechanisms Used for Revenue Mobilisation	89; title: 5.2.3	Challenges with Revenue Mobilisation	89; title: 5.3 Conclusions	90; title: 5.4 Recommendations	91; title: 5.4.1	Improving on the Financial Capacity of the Assembly	91; title: 5.4.2	Improving on Revenue Mobilisation Mechanisms	91; title: 5.4.3	Improving Revenue Mobilisation	92; title: REFERENCES	93; title: APPENDICES	104; title: LIST OF TABLES; title: TABLE	PAGE; title: Table 3.1: Occupational Distribution of Wenchi Municipal Assembly in 2010	47; title: Table 3.2: Composition of Sampling Frame, Total Population and Sampled Size	53; title: Table 3:3: Instruments used for Data collection and the Respondents	55; title: Table 4.1: Age Cohorts of the Respondents	59; title: Table 4.2: Positions of  Revenue Collectors	60; title: Table 4.3: Levels of Heads of Internally Generated Revenues (2010-2014)	62; title: Table 4.4: Relative Share of Heads of Internally generated Revenues (2010-2014)	63; title: Table 4.5: Stability of the Internally Generated Revenue Heads (2010-2014)	64; title: Table 4.6: Relative Collection Rates of IGF to Total Revenue (2010-2014)	66; title: Table 4.8: Composition of Actual Expenditures of the Assembly (2010-2014)	73; title: Table 4.9: Actual Expenditure Composition in Percentage (2010-2014)	73; title: Table 4.10: Relative Total Expenditure to Total Revenue and IGF (2010-2014)	74; title: Table 4.11 Ratio of revenue to total expenditure in percentage (2010-2014)	76; title: Table 4.13: Stability of the Revenue Mobilisation Mechanisms (2010-2014)	83