Revenue generation has been one of the major challenges for all Local Governments areas in Ghana. Local Government relied on central generated revenues which were hardly sufficient to meet their needs. This led to slow pace of development in Local Government Areas, especially in rural districts. Local Government requires finances to perform its statutory assigned responsibilities. While revenue from the central government is certain, though actual amount may not be determinedly certain, that of internally generated revenue is always fraught with myriads of problems, resulting in meager collections by rural district assembles. However upon studying the trends of revenue mobilization and local development, it is difficult to quantify how internal generated funds have influence total development of MMDAs. Indeed, if Ghana is to achieve her desired goal of a full middle income country and possibly meet the Sustainable Development Goals (SDGs) target 17.1, the issue of revenue generation must be addressed squarely.
Thus, the purpose of this study is to expose and explore the relationship between revenue mobilization and development of Ghana in Lawra District with a view of understanding the relationship between internally generated revenue and district development expenditure.