Linking Revenue Mobilization Practices to Service Delivery in Decentralized Governments in Ghana

In public sector entities such as decentralised governments, revenue mobilisation is a critical component of public financial management. The purpose of this study was to investigate the relationship between revenue mobilisation strategies and service delivery in Ghana’s District Assemblies. The study looked into how revenue sources, revenue collection techniques, and the adequacy of revenue received by District Assemblies are related to the services provided. Questionnaires, interviews, focus group discussions, and document analysis were used to collect qualitative and quantitative data for the study, which followed a mixed methods research design. The survey included 612 officials from District Assemblies and 1,020 civilians as participants. The study also included twenty-eight interviewees and twenty participants in two focus group talks. Qualitative data was interpreted based on identified themes, while quantitative data was evaluated using descriptive statistics and regression. The study discovered that the DAs’ income mobilisation techniques had a favourable and significant impact on service delivery. According to the report, the DA authorities should continue to improve automated revenue collection technologies based on best practises from national tax collection authorities to guarantee that these automations provide the greatest possible results. The parliament and district assemblies are urged to review and consolidate the existing financial management legislation framework in order to ensure that monies are transferred to district assemblies more quickly.

Author(S) Details

George Kojo Scott
Secretary General, African Association for Public Administration and Management (AAPAM), P.O. Box 48677 -00100, Nairobi, Kenya.

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