Local Revenue Mobilisation in Ghana : Why Similar Metropolitan and Municipal Assemblies Exhibit Different Outcomes

Revenue mobilization for local development has gained significant global attention in recent years. Particularly, attempts to maximize the efforts for improved revenue collection in developing countries are weakened due partly to the caliber of human resources available and also the kind and extent of available innovative practices. Extant literature suggests that studies on revenue variability at the local government level are rare in developing countries. This paper expands this body of knowledge by examining the quality and capacity of human resources and innovation and how it helps explain revenue variability between urban Assemblies in Ghana sharing similar characteristics. It is demonstrated in the discussions that in spite of obvious capacity challenges, some assemblies are able to raise more revenue internally than others even though they share similar characteristics. Through key informant interviews and a survey of opinions of ratepayers in four Urban Assemblies in Ghana, it was found that while some assemblies are able to navigate through the challenges using staff empowerment and some innovative strategies for better mobilization outcomes, others are unable to do same and thereby struggle in their revenue mobilization drive. This paper is part of a broader effort to examine the extent to which local revenue mobilization can be scaled-up in the face of several constraints in a developing country context