Policies and strategies for effective local governance fiscal autonomy of the district assemblies in Ghana

This thesis focuses on the fiscal autonomy of the District Assemblies in Ghana with the Nzema-East District Assembly being the area of study. It seeks to assess the District Assembly’s own locally generated revenues vis-à-vis the government transfers if such local revenues are sufficiently enough to...

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Main Author: Djeni, Joseph Osborn
Other Authors: Yhteiskuntatieteellinen tiedekunta, Faculty of Social Sciences, Yhteiskuntatieteiden ja filosofian laitos, Department of Social Sciences and Philosophy, University of Jyväskylä, Jyväskylän yliopisto
Format: Master's thesis
Language:eng
Published: 2007
Subjects:
Online Access: https://jyx.jyu.fi/handle/123456789/40018
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author Djeni, Joseph Osborn
author2 Yhteiskuntatieteellinen tiedekunta Faculty of Social Sciences Yhteiskuntatieteiden ja filosofian laitos Department of Social Sciences and Philosophy University of Jyväskylä Jyväskylän yliopisto
author_facet Djeni, Joseph Osborn Yhteiskuntatieteellinen tiedekunta Faculty of Social Sciences Yhteiskuntatieteiden ja filosofian laitos Department of Social Sciences and Philosophy University of Jyväskylä Jyväskylän yliopisto Djeni, Joseph Osborn Yhteiskuntatieteellinen tiedekunta Faculty of Social Sciences Yhteiskuntatieteiden ja filosofian laitos Department of Social Sciences and Philosophy University of Jyväskylä Jyväskylän yliopisto
author_sort Djeni, Joseph Osborn
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description This thesis focuses on the fiscal autonomy of the District Assemblies in Ghana with the Nzema-East District Assembly being the area of study. It seeks to assess the District Assembly’s own locally generated revenues vis-à-vis the government transfers if such local revenues are sufficiently enough to guarantee financial autonomy to the assembly so as to make the decentralisation concept a reality. It also takes a look at the various mechanisms of local government revenue mobilisation, financial management of the local government finances, assessment of the local treasury and its vulnerability to fraud and the challenges that most local governments encounter with the public in their tax administration. The method used for the study was mainly qualitative methodology which was basically decriptive other than mathematical means but this did not prevent me from the possibility of using quantitative or statistical data to validate my arguments. The methods empirically included interviews, observations, financial statements and reports of the Nzema-East District Assembly. Theoretical literature was used to develop the framework of this research. The findings of this research indicate that the fiscal autonomy of the district assemblies in Ghana have been impeded by some key conflicting policy and legal framework of the decentralisation system in Ghana in that the 1992 Constitution Article 254 is on one hand and other Acts specifically the Financial Administration Act 2003, Act 654, Local Government Service Act 2003, Act 656, Internel Audit Agency Act 2003, Act 658 just to mention a few are also on the other. Most of the local governments’ effective actions toward revenue mobilisation and the free will of their expenditures have been woefully limited by such conflicting legislations and political influences. These legislations are in fact inconsistent with the said Article of the Constitution. Again the findings on the other hand revealed that corruption, fraud, misappropriation and mismanagement of local governments’ funds by public official were co-factors in the impediment of the local governments’ financial autonomy as the continous depletion of local resources through such social vices prevent the district assemblies to take-off financially and independently. Evaluations were made in the conclusion of each chapter with prescription of some recommendations.
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It seeks to assess the District\nAssembly\u2019s own locally generated revenues vis-\u00e0-vis the government transfers if such\nlocal revenues are sufficiently enough to guarantee financial autonomy to the assembly so\nas to make the decentralisation concept a reality. It also takes a look at the various\nmechanisms of local government revenue mobilisation, financial management of the local\ngovernment finances, assessment of the local treasury and its vulnerability to fraud and the\nchallenges that most local governments encounter with the public in their tax\nadministration.\nThe method used for the study was mainly qualitative methodology which was basically\ndecriptive other than mathematical means but this did not prevent me from the possibility\nof using quantitative or statistical data to validate my arguments. The methods empirically\nincluded interviews, observations, financial statements and reports of the Nzema-East\nDistrict Assembly. Theoretical literature was used to develop the framework of this\nresearch.\nThe findings of this research indicate that the fiscal autonomy of the district assemblies in\nGhana have been impeded by some key conflicting policy and legal framework of the\ndecentralisation system in Ghana in that the 1992 Constitution Article 254 is on one hand\nand other Acts specifically the Financial Administration Act 2003, Act 654, Local\nGovernment Service Act 2003, Act 656, Internel Audit Agency Act 2003, Act 658 just to\nmention a few are also on the other. Most of the local governments\u2019 effective actions\ntoward revenue mobilisation and the free will of their expenditures have been woefully\nlimited by such conflicting legislations and political influences. These legislations are in\nfact inconsistent with the said Article of the Constitution. Again the findings on the other\nhand revealed that corruption, fraud, misappropriation and mismanagement of local\ngovernments\u2019 funds by public official were co-factors in the impediment of the local\ngovernments\u2019 financial autonomy as the continous depletion of local resources through\nsuch social vices prevent the district assemblies to take-off financially and independently.\nEvaluations were made in the conclusion of each chapter with prescription of some\nrecommendations.", "language": "en", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted using Plone Publishing form by Miia Hakanen (mihakane) on 2012-10-17 09:53:58.118045. Form: Admin-lomake Pro gradu -t\u00f6ille (https://kirjasto.jyu.fi/julkaisut/julkaisulomakkeet/admin-lomake-pro-gradu-toille). 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spellingShingle Djeni, Joseph Osborn Policies and strategies for effective local governance : fiscal autonomy of the district assemblies in Ghana autonomy fiscal financial revenue tax local actors government authority decentralisation transparency fraud corruption Ghana Yhteiskuntapolitiikka Social Policy 209 autonomia aluetalous
title Policies and strategies for effective local governance : fiscal autonomy of the district assemblies in Ghana
title_full Policies and strategies for effective local governance : fiscal autonomy of the district assemblies in Ghana
title_fullStr Policies and strategies for effective local governance : fiscal autonomy of the district assemblies in Ghana Policies and strategies for effective local governance : fiscal autonomy of the district assemblies in Ghana
title_full_unstemmed Policies and strategies for effective local governance : fiscal autonomy of the district assemblies in Ghana Policies and strategies for effective local governance : fiscal autonomy of the district assemblies in Ghana
title_short Policies and strategies for effective local governance
title_sort policies and strategies for effective local governance fiscal autonomy of the district assemblies in ghana
title_sub fiscal autonomy of the district assemblies in Ghana
title_txtP Policies and strategies for effective local governance : fiscal autonomy of the district assemblies in Ghana
topic autonomy fiscal financial revenue tax local actors government authority decentralisation transparency fraud corruption Ghana Yhteiskuntapolitiikka Social Policy 209 autonomia aluetalous
topic_facet 209 Ghana Social Policy Yhteiskuntapolitiikka actors aluetalous authority autonomia autonomy corruption decentralisation financial fiscal fraud government local revenue tax transparency
url https://jyx.jyu.fi/handle/123456789/40018 http://www.urn.fi/URN:NBN:fi:jyu-201210172710
work_keys_str_mv AT djenijosephosborn policiesandstrategiesforeffectivelocalgovernancefiscalautonomyofthedistrictass