Accessing the challenges facing Ghanian Economy in Tax Revenue Mobilization (Case Study: Agona Swedru Municipal Assembly)

My research study was conducted to identify the challenges facing the Ghanaian Economy in Tax Revenue Mobilization with the case of the Agona Swedru Municipal Assembly (ASMA). The goal of my research was to determine the internal revenue practices of the Municipal and to identify ways of enhancing tax revenue mobilization effectively and efficiently. The research design chosen for my study was the case study, and the research approach that was used in the survey for my data collection included both qualitative and quantitative methods. A survey was conducted using the staff and management of ASMA, taxpayers and tax collectors in the Municipal. The study revealed that the infrastructure and developmental project provided by ASMA is not adequate. It also explained that ASMA is not doing enough to motivate the resident to fulfil their financial obligations. There were so many revenue leakages involving the ASMA of the tax revenue collectors. The conclusion drawn from my research indicated that the ASMA is not sufficiently using its fiscal decentralization to empower its self under the Local Government Act, Act 462(1993) for that matter it has not developed new and sustainable strategies to improve its performance of tax revenue mobilization. The ASMA relies more on the MACF to meets its expenses than finding ways to generate their revenue. ASMA must change their strategies to improve their tax revenue mobilization. The ASMA in other to enhance their tax revenue mobilization base should organize regular tax revenue programs and set in place mechanisms for checking tax revenue collected, there should be the formation of a constant revenue tax force and lastly providing uniforms and budges for tax revenue collectors to work effectively and for easy identification. The tax collected by the ASMA should be used for the provision of social amenities for the various districts to encourage tax payment