Local Revenue Administration and Development Finance in Ghana

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Author :
Publisher : EduPedia Publications (P) Ltd
ISBN 13 : 151732145X
Total Pages : 129 pages
Book Rating : 4.5/5 (173 download)

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Book Synopsis Local Revenue Administration and Development Finance in Ghana by : Prosper Biaka Konlan

Download or read book Local Revenue Administration and Development Finance in Ghana written by Prosper Biaka Konlan and published by EduPedia Publications (P) Ltd. This book was released on 2015-09-11 with total page 129 pages. Available in PDF, EPUB and Kindle. Book excerpt: ABSTRACT (BRIEF OF THE BOOK) The decentralisation programme in Ghana aimed at bringing governance closer to the people was implemented around 1980s. This era witnessed the gradual transition of power and authority to the local authorities to mobilise economic resources. The decentralisation programme has since made modest gains, especially in promoting grassroots representation in governance. Nonetheless, the inability of the Metropolitan, Municipal, and District Assemblies (MMDAs) to effectively and efficiently mobilise adequate revenues to support local government development initiatives is one of the principal challenges confronting local development in Ghana. This thesis examined the challenges of local revenue administration and development finance of Wenchi Municipal Assembly in the Brong Ahafo Region of Ghana. A case study research design was adopted for the study with probability and non-probability sampling methods. In-depth interviews, questionnaire administration, and review of relevant financial documents of the Assembly (Trial Balance) were instruments used for the administration of data. Clearly, Wenchi Municipal Assembly performed poorly in internal revenue mobilisation. Comparatively, the Assembly recorded 15 percent as the highest contribution of internally generated fund to the total municipal financial resources over the period (2010-2014) under review. It was discovered that a large fraction of the rate paying constituents were highly uninformed and did not really see the link between payment and benefits. Over 70 percent of the internally generated funds were however, spent on recurrent expenditures. Challenges impeding smooth revenue mobilisation were poor motivation and low capacity of revenue collectors; inadequate education and sensitisation of the public; poor revenue collection and reporting systems; non-valuation of properties; physical assault of revenue collectors; untimely prosecution of defaulters; poor supervision, monitoring and evaluation; and inadequate infrastructure development. The researcher recommended diversification of the traditional revenue sources, strict adherence to budget lines in a quest to control expenditure, undertaking vigorous investment ventures, embarking on intensive education on the utilisation of funds, and establishing schemes that seek to promote hard working revenue collectors as means to improve upon revenue generation.

Decentralisation, Revenue Mobilization and Development in Ghana

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Author :
Publisher : Prosper Bazaanah
ISBN 13 : 3659404713
Total Pages : 174 pages
Book Rating : 4.6/5 (594 download)

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Book Synopsis Decentralisation, Revenue Mobilization and Development in Ghana by : Prosper Bazaanah

Download or read book Decentralisation, Revenue Mobilization and Development in Ghana written by Prosper Bazaanah and published by Prosper Bazaanah. This book was released on 2013-03-05 with total page 174 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book examines Ghana's policy and practice of fiscal decentralization and explores opportunities for generating resources locally to promote development. Gomoa West District, a sub-national government structure of the Central Region was used as the social laboratory. The book shows that some of the districts, especially rural districts are financially under-resourced and therefore overly depend on central government transfers which is often erratic and fraught with management problems. Opportunities exist in such districts to expanding tax coverage and generating revenue locally. However, some of the districts are faced with problems of revenue administration including logistical challenges, human resources, low motivation and revenue leakages. Concerted efforts are needed in area of tax administration, capacity building, law enforcement and review of indicators in the formula for allocating the District Assemblies Common Fund (DACF) to the districts in Ghana. The book indicates that such review should be pro-poor based and geared towards addressing development gaps among the districts in Ghana, particularly, development of resource-poor districts.

Financing Metropolitan Governments in Developing Countries

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Publisher : Lincoln Inst of Land Policy
ISBN 13 : 9781558442542
Total Pages : 430 pages
Book Rating : 4.4/5 (425 download)

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Book Synopsis Financing Metropolitan Governments in Developing Countries by : Roy W. Bahl

Download or read book Financing Metropolitan Governments in Developing Countries written by Roy W. Bahl and published by Lincoln Inst of Land Policy. This book was released on 2013 with total page 430 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic activity that drives growth in developing countries is heavily concentrated in cities. Catchphrases such as “metropolitan areas are the engines that pull the national economy” turn out to be fairly accurate. But the same advantages of metropolitan areas that draw investment also draw migrants who need jobs and housing, lead to demands for better infrastructure and social services, and result in increased congestion, environmental harm, and social problems. The challenges for metropolitan public finance are to capture a share of the economic growth to adequately finance new and growing expenditures and to organize governance so that services can be delivered in a cost-effective way, giving the local population a voice in fiscal decision making. At the same time, care must be taken to avoid overregulation and overtaxation, which will hamper the now quite mobile economic engine of private investment and entrepreneurial initiative. Metropolitan planning has become a reality in most large urban areas, even though the planning agencies are often ineffective in moving things forward and in linking their plans with the fiscal and financial realities of metropolitan government. A growing number of success stories in metropolitan finance and management, together with accumulated experience and proper efforts and support, could be extended to a broader array of forward-looking programs to address the growing public service needs of metropolitan-area populations. Nevertheless, sweeping metropolitan-area fiscal reforms have been few and far between; the urban policy reform agenda is still a long one; and there is a reasonable prospect that closing the gaps between what we know how to do and what is actually being done will continue to be difficult and slow. This book identifies the most important issues in metropolitan governance and finance in developing countries, describes the practice, explores the gap between practice and what theory suggests should be done, and lays out the reform paths that might be considered. Part of the solution will rest in rethinking expenditure assignments and instruments of finance. The “right” approach also will depend on the flexibility of political leaders to relinquish some control in order to find a better solution to the metropolitan finance problem.

Guide to Municipal Finance

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Author :
Publisher : UN-HABITAT
ISBN 13 : 9211321131
Total Pages : 90 pages
Book Rating : 4.2/5 (113 download)

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Book Synopsis Guide to Municipal Finance by : Naomi Enid Slack

Download or read book Guide to Municipal Finance written by Naomi Enid Slack and published by UN-HABITAT. This book was released on 2009 with total page 90 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Financing Local Government

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Author :
Publisher : Commonwealth Secretariat
ISBN 13 : 9780850928532
Total Pages : 168 pages
Book Rating : 4.9/5 (285 download)

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Book Synopsis Financing Local Government by : Nick Devas

Download or read book Financing Local Government written by Nick Devas and published by Commonwealth Secretariat. This book was released on 2008 with total page 168 pages. Available in PDF, EPUB and Kindle. Book excerpt: Decentralisation is now taking place in the public administrations of most countries of the world. This book explores the variety of methods used to ensure that fiscal decentralisation takes place alongside administrative decentralisation.

Revenue Mobilization in Developing Countries

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Author :
Publisher : International Monetary Fund
ISBN 13 : 1498339247
Total Pages : 86 pages
Book Rating : 4.4/5 (983 download)

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Book Synopsis Revenue Mobilization in Developing Countries by : International Monetary Fund. Fiscal Affairs Dept.

Download or read book Revenue Mobilization in Developing Countries written by International Monetary Fund. Fiscal Affairs Dept. and published by International Monetary Fund. This book was released on 2011-08-03 with total page 86 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Fund has long played a lead role in supporting developing countries’ efforts to improve their revenue mobilization. This paper draws on that experience to review issues and good practice, and to assess prospects in this key area.

Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies

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Publisher : OECD Publishing
ISBN 13 : 9264424083
Total Pages : 355 pages
Book Rating : 4.2/5 (644 download)

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Book Synopsis Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies by : OECD

Download or read book Tax Administration 2021 Comparative Information on OECD and other Advanced and Emerging Economies written by OECD and published by OECD Publishing. This book was released on 2021-09-15 with total page 355 pages. Available in PDF, EPUB and Kindle. Book excerpt: This report is the ninth edition of the OECD's Tax Administration Series. It provides internationally comparative data on aspects of tax systems and their administration in 59 advanced and emerging economies.

Strengthening Domestic Resource Mobilization

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Publisher : World Bank Publications
ISBN 13 : 1464810745
Total Pages : 228 pages
Book Rating : 4.4/5 (648 download)

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Book Synopsis Strengthening Domestic Resource Mobilization by : Raul Felix Junquera-Varela

Download or read book Strengthening Domestic Resource Mobilization written by Raul Felix Junquera-Varela and published by World Bank Publications. This book was released on 2017-06-29 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt: Public spending plays a key role in the economic growth and development of most developing economies. This book analyzes revenues, policy, and administration of Domestic Resource Mobilization (DRM) in developing countries. It provides a broad landscape of practical examples, drawing from lessons learned in World Bank operations across Global Practices over the past several decades. It should be thought of as a starting point for a more comprehensive research agenda rather than a complete inventory itself. This book reviews the trends in tax revenue collection in developing countries. It provides an overview of efforts to close the revenue gap, many of which have been supported by World Bank operations. The book reviews the special challenges facing low income countries, which have traditionally relied on indirect revenues in the context of limited formalization of their economies. An overview of tax policy and administration reform programs is presented, with an overview of outstanding issues that will shape the policy agenda in years ahead.

Municipal Finances

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Publisher : World Bank Publications
ISBN 13 : 0821399144
Total Pages : 521 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Municipal Finances by : Catherine D. Farvacque-Vitkovic

Download or read book Municipal Finances written by Catherine D. Farvacque-Vitkovic and published by World Bank Publications. This book was released on 2014-06-27 with total page 521 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book tells a fascinating story on municipal finances for local government practitioners with rich examples, global practices, and good and bad experiences the authors gained in decades of field work.

Democracy and Decentralisation in South Asia and West Africa

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Publisher : Cambridge University Press
ISBN 13 : 9780521636476
Total Pages : 356 pages
Book Rating : 4.6/5 (364 download)

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Book Synopsis Democracy and Decentralisation in South Asia and West Africa by : Richard C. Crook

Download or read book Democracy and Decentralisation in South Asia and West Africa written by Richard C. Crook and published by Cambridge University Press. This book was released on 1998-12-03 with total page 356 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is an in-depth empirical study of four Asian and African attempts to create democratic, decentralised local governments in the late 1980s and 1990s. The case studies of Ghana, Cote d'Ivoire, Karnataka (India) and Bangladesh focus upon the enhancement of participation; accountability between people, politicians and bureaucrats; and, most importantly, on whether governmental performance actually improved in comparison with previous forms of administration. The book is systematically comparative, and based upon extensive popular surveys and local field work. It makes an important contribution to current debates in the development literature on whether 'good governance' and decentralisation can provide more responsive and effective services for the mass of the population - the poor and disadvantaged who live in the rural areas.

Designing a Tax Administration Reform Strategy

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Publisher : International Monetary Fund
ISBN 13 : 1451980396
Total Pages : 37 pages
Book Rating : 4.4/5 (519 download)

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Book Synopsis Designing a Tax Administration Reform Strategy by : Ms.Katherine Baer

Download or read book Designing a Tax Administration Reform Strategy written by Ms.Katherine Baer and published by International Monetary Fund. This book was released on 1997-03-01 with total page 37 pages. Available in PDF, EPUB and Kindle. Book excerpt: Building on previous FAD work in the tax administration field, this paper defines broad criteria for diagnosing the problems in a country’s tax administration and formulating an appropriate reform strategy. To be effective, this strategy should be based on the size of the tax gap and the country’s particular circumstances. This paper discusses some guiding principles which have provided the basis for successful reforms, including: reducing the tax system’s complexity, encouraging taxpayers’ voluntary compliance, differentiating the treatment of taxpayers by their revenue potential, and ensuring the reform’s effective management. Also discussed are specific bottlenecks that hinder the effectiveness of the tax administration’s operations.

Corruption, Natural Resources and Development

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Author :
Publisher : Edward Elgar Publishing
ISBN 13 : 1785361201
Total Pages : 191 pages
Book Rating : 4.7/5 (853 download)

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Book Synopsis Corruption, Natural Resources and Development by : Aled Williams

Download or read book Corruption, Natural Resources and Development written by Aled Williams and published by Edward Elgar Publishing. This book was released on 2017-01-27 with total page 191 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book provides a fresh and extensive discussion of corruption issues in natural resources sectors. Reflecting on recent debates in corruption research and revisiting resource curse challenges in light of political ecology approaches, this volume provides a series of nuanced and policy-relevant case studies analyzing patterns of corruption around natural resources and options to reach anti-corruption goals. The potential for new variations of the resource curse in the forest and urban land sectors and the effectiveness of anti-corruption policies in resource sectors are considered in depth. Corruption in oil, gas, mining, fisheries, biofuel, wildlife, forestry and urban land are all covered, and potential solutions discussed.

Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition

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Publisher : OECD Publishing
ISBN 13 : 9264724788
Total Pages : 150 pages
Book Rating : 4.2/5 (647 download)

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Book Synopsis Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition by : OECD

Download or read book Building Tax Culture, Compliance and Citizenship A Global Source Book on Taxpayer Education, Second Edition written by OECD and published by OECD Publishing. This book was released on 2021-11-24 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: Widespread voluntary tax compliance plays a significant role in countries’ efforts to raise the revenues necessary to achieve Sustainable Development Goals. As part of this process, governments are increasingly reaching out to taxpayers – current and future – to teach, communicate and assist them in order to foster a “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government.

Finance for City Leaders Handbook

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Author :
Publisher : UN
ISBN 13 :
Total Pages : 292 pages
Book Rating : 4.:/5 (31 download)

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Book Synopsis Finance for City Leaders Handbook by : Marco Kamiya

Download or read book Finance for City Leaders Handbook written by Marco Kamiya and published by UN. This book was released on 2016 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Finance for City Leaders presents an up-to-date, comprehensive, and in-depth analysis of the challenges posed by rapid urbanization and the various financing tools municipalities have at their disposal.

Local Economic and Employment Development (LEED) Culture and Local Development

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Publisher : OECD Publishing
ISBN 13 : 9264009914
Total Pages : 204 pages
Book Rating : 4.2/5 (64 download)

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Book Synopsis Local Economic and Employment Development (LEED) Culture and Local Development by : OECD

Download or read book Local Economic and Employment Development (LEED) Culture and Local Development written by OECD and published by OECD Publishing. This book was released on 2005-04-21 with total page 204 pages. Available in PDF, EPUB and Kindle. Book excerpt: This publication highlights the impact of culture on local economies and the methodological issues related to its identification.

Intergovernmental Fiscal Transfers

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Publisher : World Bank Publications
ISBN 13 : 0821364936
Total Pages : 624 pages
Book Rating : 4.8/5 (213 download)

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Book Synopsis Intergovernmental Fiscal Transfers by : Robin W. Boadway

Download or read book Intergovernmental Fiscal Transfers written by Robin W. Boadway and published by World Bank Publications. This book was released on 2007 with total page 624 pages. Available in PDF, EPUB and Kindle. Book excerpt: The design of intergovernmental fiscal transfers has a strong bearing on efficiency and equity of public service provision and accountable local governance. This book provides a comprehensive one-stop window/source of materials to guide practitioners and scholars on design and worldwide practices in intergovernmental fiscal transfers and their implications for efficiency, and equity in public services provision as well as accountable governance.

Mineral Mining in Africa

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Author :
Publisher : Routledge
ISBN 13 : 1351055526
Total Pages : 277 pages
Book Rating : 4.3/5 (51 download)

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Book Synopsis Mineral Mining in Africa by : Evaristus Oshionebo

Download or read book Mineral Mining in Africa written by Evaristus Oshionebo and published by Routledge. This book was released on 2020-11-11 with total page 277 pages. Available in PDF, EPUB and Kindle. Book excerpt: Africa is endowed with commercially viable quantities of several minerals and metals, and, more than ever before, African countries wish to harness their mineral resources for their economic development. The African mining sector has witnessed a revolution in terms of new mining codes and amendments to extant mining codes, which are designed to achieve a multitude of objectives, including the assertion of greater control over exploitation of mineral resources; optimization of resource royalties and taxes; promotion of equity participation in mining projects; enhancement of indigenization in the form of domestic participation in mineral production and local content requirements; value addition and beneficiation in terms of domestic processing of raw mineral ores and metals in Africa; and the promotion of sustainable practices in the mining sector. This book analyzes the legal and fiscal frameworks for hard-rock mining in several African countries including Botswana, Democratic Republic of Congo, Ethiopia, Ghana, Guinea, Kenya, Namibia, Nigeria, Liberia, Tanzania, Sierra Leone, South Africa, South Sudan, Zambia, and Zimbabwe, with reference to other resource-rich countries. It engages in a comparative analysis of mining statutes in Africa with regard to topics such as the acquisition of mineral rights; types of mineral rights; the nature of mineral rights; the rights and obligations of mineral right holders; security of mineral tenure; surface rights; fiscal regimes including royalty and tax regimes; resource nationalism in the mining sector; management and utilization of mining revenues including benefit-sharing arrangements between mining companies and host communities; environmental stewardship; and sustainable exploitation of mineral resources.