Suchergebnisse

After an empirical research into the existing revenue structure, collection methods, management of collection resources, and revenue performance of the Kumasi Metropolis in Ghana, the conclusion is that the quality of revenue administration is the key determinant of a successful local revenue generation for development. To improve local revenue administration, therefore, it is proposed, among others: ratepayers' participation in the entire revenue generation process, concentration of collection efforts on productive sources, improvement of revenue reporting and auditing, introduction of a system of incentives and sanctions to increase revenue collector's productivity and provision of community facilities as motivation to raise the level of citizenry's willingness to pay local rates. (DÜI-Hff)