Influence of Revenue Mobilization Practices on Service Delivery in Decentralized Governments: The Case of District Assemblies in Ghana

Abstract

This study analyzed how revenue mobilization practices in the District Assemblies (DAs) of Ghana influence service delivery. The research adopted the mixed methods research design and gathered qualitative and quantitative data using questionnaires, interviews, focus group discussions and document analysis. Multi-stage sampling method where thirty four out of 170 districts were selected from which the study sampled 612 DA officials and 1020 citizens who responded to questionnaires. The sample also included 28 key interview informants and 20 participants in two focus group discussions. The study analyzed quantitative data using descriptive statistics and regression, while qualitative data were interpreted thematically. 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 audit and review automated revenue collection tools 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 and specify sanctions on national government officials who mishandle or delay the funds.