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Erschienen in:
From Deconcentration to Devolution: Tracking the Historical Trajectory of Democratic Decentralization in Ghana Kapitel lesen Erstes Kapitel lesen

2022 | OriginalPaper | Buchkapitel

Domestic Revenue Mobilization: Institutional Challenges in Ghana’s Decentralization System

verfasst von : Akwasi Agyapong, Francis N. Sanyare, Emmanuel A. Wedam

Erschienen in: Democratic Decentralization, Local Governance and Sustainable Development

Verlag: Springer International Publishing

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Abstract

To ensure effectiveness at the local level, financial responsibility was made a core component of decentralization in Ghana based on the recognition that fiscal autonomy of local government is associated with higher output per unit of labour and higher steady state growth (Brueckner, 2006). Fiscal decentralization was to equip local authorities to provide social amenities including education, markets, water, health services and roads. It was also to boost the local industries that will in effect generate employment for the people. The economic objectives for government are fundamentally three: assuring a stable economic environment in which the market is able to function; achieving a more equitable distribution of income and assuring a more efficient allocation of resources in case the market fails (Musgrave, The theory of public finance, 1959). This chapter examines resource mobilization challenge subverting responsive local governance and sustainable development in Ghana.

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Vorheriges Kapitel Subnational Structures, Poverty Reduction and Rural Development Under Ghana’s Local Governance System
Nächstes Kapitel Financial and Human Resource Capacities of Sub-national Governance Structures in Ghana
Fußnoten
1
Legal instruments have established that each local government unit shall have a sound financial base with adequate and reliable sources of revenue. Section 240 (2c) of the Local Government Act, 1993 (Act 462) and the Constitution of the Republic of Ghana (1992), Section 245(b) have widely purveyed a set of legitimate powers to sub-national governments to mobilize funds and carry out spending activities within local government laws. The Metropolitan, Municipal and District Assemblies (MMDAs) are enjoined to collect such revenues as levies, basic rates, property rates, market tolls, licenses, capital investments among others as sources of revenue. Districts have to identify their income generation potentials in order to explore them to support the statutory District Assemblies Common Fund (DACF) and other donor supports in the provision of infrastructure and other social services to the people.
 
2
Metropolitan, Municipal and District Assemblies–MMDA’s
 
3
And that vertical imbalance occurs when there is a gap between the fiscal need and the resources available to different level of government.
Horizontal imbalance occurs when the resource allocation between government units at the same level is not equal.
 
4
On billing, the survey asked revenue superintendents, revenue supervisors and revenue collectors some of the questions asked were whether they have both property number and ratepayer number. These are important items to revenue mobilization billing fraud and help with record keeping. Other questions involve challenges in delivering bills and identifying property owners. On collection, questions covered collection rates.
 
5
The Financial Administration Act, 2003, Act 654 and the Financial Administration Regulations, 2004, L. I. 1802, an Internal Audit Agency Act, 2003, Act 655 and the Public Procurement Act, 2003, Act 663, have all been passed to streamline the country’s local government financial administration and management arrangement.
 
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Metadaten
Titel
Domestic Revenue Mobilization: Institutional Challenges in Ghana’s Decentralization System
verfasst von
Akwasi Agyapong
Francis N. Sanyare
Emmanuel A. Wedam
Copyright-Jahr
2022
Buch
Democratic Decentralization, Local Governance and Sustainable Development

Print ISBN: 978-3-031-12377-1

Electronic ISBN: 978-3-031-12378-8

Copyright-Jahr: 2022

DOI
https://doi.org/10.1007/978-3-031-12378-8_9