Linking Revenue Mobilization Practices to Service Delivery in Decentralized Governments in Ghana

Revenue mobilization is a key component of public financial management in the public sector entities such as decentralized governments. This study sought the linkage between revenue mobilization practices and service delivery in the District Assemblies of Ghana. The study investigated how sources of revenue, revenue collection procedures and adequacy of the revenues collected by the District Assemblies are linked to services offered. The research adopted the mixed methods research design and gathered qualitative and quantitative data using questionnaires, interviews, focus group discussions and document analysis. Six hundred and twelve 612 District Assemblies officials and 1,020 citizens were the respondents in the study. Twenty eight interviewees and 20 participants in two focus group discussions were also involved in the study. Quantitative data was analyzed using descriptive statistics and regression, while qualitative data were interpreted based on identified themes. The study established that revenue mobilization practices at the DAs had a positive and significant effect on service delivery. The study recommends that the DA authorities should continuously improve on automated revenue collection tools based on best practices from national tax collection authorities to ensure optimal benefits from these automations. The parliament and District Assemblies are encouraged to review and consolidate the existing financial management legal framework to ensure faster transfer of funds to the district assemblies.