International Journal of Innovative Technology and Exploring Engineering (IJITEE)
ISSN: 2278-3075, Volume-8 Issue-2S December, 2018
129
Published By:
Blue Eyes Intelligence Engineering
& Sciences Publication
Retrieval Number: BS2688128218/19©BEIESP
Abstract: The purpose of this paper is to investigate the role of
the stakeholder in revenue mobilization at the MMDAs in Ghana
as a roadmap to further identifying ways of achieving revenue
improvements and poverty reduction by adopting e-governance
mechanisms. This study also identifies three main roles of the
stakeholders in the MMMDs to be: Compliance, Motivation to
comply, Enforcement; and a moderating role to be monitoring
and supervisory. It was conducted in selected MMDAs in Ghana
and the findings may not apply to all other MMDAs. There is
also literature limitation. The practical implication should help
understand the importance of adopting e-governance in Ghana’s
revenue generation system which will help avoid problems like
evasion and improve revenue as a dimension to poverty
reduction. The paper identified role of the stakeholder at the
local level. Previous studies focused on stakeholder management
and regulations that help prevent evasion and other problems,
thus this study delves into e-governance integration into Ghana’s
revenue system which is an area that has not received much
attention in several literature.
Key Words: Stakeholder, MMDAs, Metropolitan, Municipal or
District Assemblies, Revenue mobilization, Revenue
improvements, Poverty alleviation, E-governance.
I. INTRODUCTION
The stakeholders are the ultimate beneficiaries of
development that arises when the nation achieves financial
independence and their role will be examined to determine
what improvements can be made by adopting modern and
innovative mechanism of e-governance to reduce poverty.
The local government system is made up of the Regional
Co-ordinating Council, a four-tier Metropolitan and a three-
tier Municipal/District Assemblies Structure. The District
assemblies are either Metropolitan (population over
250,000), Municipal (population over 95,000) or District
(population 75,000 and over). This system in Ghana is
established on the assumption that government must develop
the nation as a direct solution to the problems faced by the
people which results from a shared responsibility of
stakeholders; central government, local governments,
parastatals, non-governmental organizations (NGOs) and the
people(Adu-Gyamfi, 2014).
This study intends to facilitate that taxation and revenue
mobilization powers be given to the MMDAs to authorize
local assemblies to generate more revenue through e-
governance adoption in order to reduce the necessity for the
Revised Manuscript Received on December 28, 2018.
Jennifer Ellah Adaletey, PhD Aspirant, Limkokwing University of
Creative Technology, Cyberjaya,Selangor, Malaysia
Assoc. Prof. Dr. Valliappan Raju, Sr. Lecturer, Limkokwing
University of Creative Technology, Cyberjaya,Selangor, Malaysia
Siew Poh Phung, Sr. Lecturer, Limkokwing University of Creative
Technology, Cyberjaya,Selangor, Malaysia
transfer of funds from development partners and central
government. This study will also examine the current
mechanisms in place and come out with the loopholes or
challenges faced with the ultimate objective of suggesting
innovative and current practice in countries with successful
revenue mobilization to complement existing practice in
Ghana.
The existing context in which e-governance is used in
Ghana is limited to the use of Computers and other
technology aided equipment in the public system. The
context of full integration and the linkage of electronic
governance mechanisms between systems are extremely
limited. It is hoped that the findings of this study will help
MMDAs in Ghana identify innovative and effective ways of
mobilizing and improving revenue to achieve financial
independence and reduce poverty.
The Problem
The problem is that developing countries just like Ghana
have history of unstable political and legal systems which
influences the formulation of laws(Geremek, 1997; Kessey,
2006; Alupungu, et al., 2014). The net public debt for 2015
was above the threshold after the recovery from being the
top most indebted countries in the middle group in Sub
Saharan Africa (Gaspar, et al., 2015).Government of Ghana
like other developing countries formulates fiscal policies in
terms of taxation and spending with the objective of
achieving economic growth (Terkper, 2015).
The main duty of the district is stipulated in the Articles
245 and 252 of the 1992 Constitution and the Local
Government Act (vii – x) which requires responsibility for
the development and good government practices for their
respective jurisdictions. This necessitates availability of
adequate funding. The fiscal decentralization concept was to
facilitate that the district assemblies are able to mobilize
their own funds to finance their own projects (Terkper,
2015). This indicates the availability of regulation and yet
the systems fails in delivering the roles prescribed in the
regulation.
Most initiatives have failed due to the failure of the
MMDA to mobilize revenue, in addition to the
misappropriation of funds by the local authorities which
ultimately results in over dependence on the statutory grant
and other financial assistance from the central government
(Appiah-Agyekum, et al., 2013). These challenges also
result from lack of explicit roles of the various stakeholders
in revenue mobilization and non-compliance of the existing
rules by the stakeholders.
Role of Stakeholder in Revenue Mobilization to
Alleviate Poverty in Ghana using E-Governance
Mechanisms
Jennifer Ellah Adaletey, Valliappan Raju, Siew Poh Phung