A thesis in the Department of Political Science Education, Faculty of Social Sciences Education, submitted to the School of Graduate Studies, in partial fulfilment of the requirements for the award of the degree of Master of Philosophy (Political Science Education) in the University of Education, Winneba JUNE 2024

Abstract

The study is on assessing the effectiveness of revenue mobilisation of Ejura-Sekyedumase Municipality. The study used descriptive research design and adopted the mixed method strategy. Data was gathered using quantitative data from 285 respondents through a questionnaire and six (6) for the qualitative data using an interview guide. The analysis of the quantitative data was done using SPSS statistical software whiles thematic analysis was used for the qualitative data. Based on the results, the current revenue mobilisation strategies employed by the Ejura-Sekyedumase Municipal Assembly are inadequate in meeting the financial needs of the municipality. The study found a dissatisfaction with the transparency of these strategies, indicating a lack of clarity regarding how collected funds are utilised within the municipality. Similarly, the municipality faces several challenges in revenue mobilisation. The study highlighted insufficient public awareness and understanding of tax obligations, indicating a need for more education and outreach programmes. The lack of enforcement mechanisms to ensure compliance with revenue regulations is also a significant challenge, suggesting the need for stronger enforcement measures. The complexity and burdensome nature of tax regulations and procedures make compliance challenging for residents and businesses. Furthermore, the study suggested implementing or adjusting tax policies and rates as a means to enhance revenue, highlighting the importance of fairness and equity in any tax changes. Additionally, improving tax compliance and enforcement mechanisms was seen as a critical step, with strong support indicating its potential effectiveness in boosting revenue by ensuring all taxpayers contribute fairly. Based on the findings of the study, it is recommended that the assembly should ensure transparent utilisation of funds. Additionally, the assembly should focus on implementing innovative and adaptable revenue mobilisation strategies that can respond to changing circumstances and effectively address the financial needs of the municipality. This includes prioritising fairness and equity in distributing the burden of taxation among different stakeholders and enhancing accountability and oversight mechanisms in the implementation of revenue mobilisation strategies. It is also recommended that future studies can explore the impact of new or adjusted tax policies and rates on revenue generation in Ghana.