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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:Property rates revenue mobilisation and good governance in Ghana: evidence from the Wa Municipality
Authors:Kuusaana, E.D.
Kidiko, J.K.
Ayitey, J.Z.
Periodical:Journal of Local Government Studies (ISSN 2026-5840)
Geographic term:Ghana
Subjects:real property tax
local government
tax administration
revenue allocation
Abstract:Property rating in Ghana has failed to provide the expected bulk of local revenue to offset local government budget deficits and supplement the District Assemblies Common Fund at the Metropolitan, Municipal and District levels. The application of good governance is necessary to improve property rate administration as a reliable source of local government revenue and balancing factor to budget deficits. The study revealed a high default rate of property rating practices in the Wa Municipality due to legislative, logistical and technical capacity constraints of rating institutions. The public have a negative perception about property rating because they are uneducated on its significance and are not involved in deciding the tax. However, property rating could improve local revenue generation if the system were efficient and effective with transparent procedures, if officials were accountable for tax revenue, if taxes were fair and equitable, if the rule of law was operational and the tax revenue sustainable. In the light of above findings, improving property rating in Ghana focusing on the Wa Municipality Authority will require applying good governance. Bibliogr., sum. [Journal abstract]