Abstract |
The paper focused on the challenges that exist on the process of revenue collection in the Accra Metropolitan Assembly. Like all metropolitan and municipal authorities, the AMA faces several challenges ranging for the efficient provision of service to revenue collection. The study attempt to eliminate or reduce to minimum the challenges in the process of revenue collection, the problems associated with revenue administration, the tax base coverage and challenges in identifying property owners. Other objectives are to proposed and design a database solution for effective management of property ownership and revenue collection and also to propose a network solution for connecting the assembly’s and the land sector agencies. The study used the interpretative case study approach to obtain study individuals in their natural settings and also obtain deeper understanding of the event. Data was obtained from written narrative, observation and semi structured interviews of 20 participants. In this study the researcher investigated the challenges associated with the collection of property rate in the AMA. It was discovered that revenue trend has not been stable in revenue collection. It was discovered that the AMA does not have a full or comprehensive register of all taxable activities or levies in their jurisdiction. There exist no system to track invoices and payments. Data on services, facilities, levies etc. are handled manually and consequently subject to fraud, abuse and significant revenue loss. The research therefore recommends ways of minimising the revenue leakage associated with property rate administration by the AMA; The proposed database system for collecting property rate stores detailed information of individual customer’s and their property (land and building), these details would be stored with land or property coordinates from Google map for easy site identification. The system is designed to generate invoices and send it via mail to the appropriate customers and also keep payment records as well as summary reports of all services. |