(IGF) of Ejisu-Juaben Municipal Assembly

Abstract. As part of Ghana’s fiscal decentralisation programme, Metropolitan, Municipal and District Assemblies are mandated to mobilise resources internally to reduce dependence on the external sources of funds. Internally Generated Funds (IGF) of MMDAs in Ghana has been relatively low since 1993. The focus of this paper is to assess the contribution of revenue mobilisation from periodic markets to Internally Generated Fund (IGF). Simple random sampling techniques were used to select 94 market sellers in the municipality and officers of the Assembly using purposive sampling. The four main periodic markets were located in Ejisu, Juaben, Kwaso and Boamadumase. Interview guides and structured questionnaires were used to collect data. The study found that the Municipality practice Public-Private Partnership (PPP) with REVSOL Company in local revenue collection. The proceeds from periodic markets contributed 7.5 percent and 7.8 percent in 2010 and 2011 respectively. A number of factors affect revenue collection from periodic markets in the Municipality. These include; lack of accountability and transparency, lack of adequate logistics, weak institutional collaboration, inadequate motivation to revenue collectors, inadequate revenue collectors, lack of skilled personnel, poor development of the market and weak legal and regulatory framework