Challenges of Mobilizing Revenue by MMDAS for Local Level Development (A Case of Tamale Metropolitan Assembly-TaMA)
Revenue is the lifeblood of development across nations, sectors, and societies. The current study aimed to investigate the new challenges mobilizing revenue for local development. Quantitative strategy with descriptive design was used. Purposive sampling was used and data collected from 100 respondents. Data was analysed using SPSS software. The findings were: TaMA’s main sources of revenue, according to the summary data, are rates, lands, fees and fines, licenses, rent investment income, miscellaneous revenue, and grants. Fees and fines, on the other hand, are the most important revenue sources because they come from a market that runs three days a week. The strategies for mobilizing revenue according to the findings were: confidence in the amount of tax due; convenience in terms of when to make tax payments; tax administration is a matter of economics; following up on unpaid bills by enforcing fair and reasonable revenue enforcement; taxes are paid in a fair manner; use of a door-to-door survey to monitor activities in a cost-effective manner. In addition, the obstacles were: a lack of enforcement, lack of accountability for revenue collected; the basis of revenue payment, a low level of education is required; some businesses are small by nature; and inability or unwillingness to pay the correct amount. It was concluded that revenue mobilization is still a big challenge to MMDAs in Ghana.