IDEAS home Printed from https://ideas.repec.org/p/zbw/itse19/205216.html
   My bibliography  Save this paper

Driver and Barriers of ICT Adoption in Revenue Collection in Ghana: A Case of Accra Metropolitan Assembly

Author

Listed:
  • Tahiru, Fati
  • Agbesi, Samuel

Abstract

Act 462 of 1993 and Act 936 of 2016 of the Local Government of Ghana delegates power to the District and Municipal Assemblies to formulate and execute plans, programs, and strategies to effectively mobilize resources necessary for the overall development of the district and to levy and collect taxes, rates, duties, and fees. Over the years, the Accra Metropolitan Assembly (AMA) has been trying to implement what the act states. However, the Assembly faces challenges of revenue collection, storage, and dissemination of information. The main purpose of this study was to examine the drivers and barriers to ICT adoption in the operations of AMA from macro level using institutional theory and organizational factors. The study adopted inductive qualitative thematic analysis using semi-structured interviews, and document analysis. The themes that emerged from the qualitative data analysis that influence AMA ICT adoption includes top management interest and attitude, infrastructure and resources, policy directive, and organizational success. The findings also identify themes such as government directives, and contractors commission as the main barriers to ICT adoption in AMA. The study concluded by making several recommendations that includes a centralized database that will serve as a repository for property informations as well as owners details.

Suggested Citation

  • Tahiru, Fati & Agbesi, Samuel, 2019. "Driver and Barriers of ICT Adoption in Revenue Collection in Ghana: A Case of Accra Metropolitan Assembly," 30th European Regional ITS Conference, Helsinki 2019 205216, International Telecommunications Society (ITS).
    • Handle: RePEc:zbw:itse19:205216
    as

    Download full text from publisher

    File URL: https://www.econstor.eu/bitstream/10419/205216/1/Tahiru-Agbesi.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Odd-Helge Fjeldstad & Kari Heggstad, 2012. "Local government revenue mobilisation in Anglophone Africa," CMI Working Papers 6, CMI (Chr. Michelsen Institute), Bergen, Norway.
    2. repec:idq:ictduk:2302 is not listed on IDEAS
    3. Andy Lymer & Ann Hansford & Katy Pilkington, 2012. "Developments in tax e‐filing: practical views from the coalface," Journal of Applied Accounting Research, Emerald Group Publishing Limited, vol. 13(3), pages 212-225, November.
    4. Adeleke Salami, 2011. "Taxation, Revenue Allocation and Fiscal Federalism in Nigeria: Issues, Challenges and Policy Options," Economic Annals, Faculty of Economics and Business, University of Belgrade, vol. 56(189), pages 27-50, April – J.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Biobele Richards Briggs & Lenu Goodluck Wege & Lilian Okorite Nkanbia-Davies, 2020. "Financial Crime and Local Government Productivity in Rivers State," Journal of Contemporary Research in Business, Economics and Finance, Michael Laurence, vol. 2(3), pages 47-60.
    2. Gabriella Y. Carolini, 2021. "Aid’s urban footprint and its implications for local inequality and governance," Environment and Planning A, , vol. 53(2), pages 389-409, March.
    3. Zidah D, Mwiinde & Dr Zivanai Mazhambe, 2024. "An Analysis of Revenue Management Efficiency at Lusaka City Council in Zambia," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(4), pages 1800-1806, April.
    4. Anyalechi Kenneth Chikezie & Onwumere Uchechukwu Joe & Boloupremo Tarila, 2017. "Fiscal Policy and the Nigerian Economy: An Econometric Review," International Journal of Business and Management, Canadian Center of Science and Education, vol. 12(4), pages 186-186, March.
    5. Peng, Fei & Zhou, Shibiao & Zhou, Peng, 2023. "Local government fiscal stress and corporate risk-taking: Evidence from a quasi-natural experiment in China," Economic Analysis and Policy, Elsevier, vol. 80(C), pages 1677-1695.
    6. Engelmann, Tobias & von Haldenwang, Christian & Sahler, Gregor & Elfert, Alice & Germain, Samuel & Stanzel Ferreira, Amelie, 2015. "The devolution of the land and building tax in Indonesia," IDOS Studies, German Institute of Development and Sustainability (IDOS), volume 89, number 89, July.
    7. Olivier Ecker & Patrick L. Hatzenbuehler, 2022. "Food consumption–production response to agricultural policy and macroeconomic change in Nigeria," Applied Economic Perspectives and Policy, John Wiley & Sons, vol. 44(2), pages 982-1002, June.
    8. Masaki, Takaaki, 2018. "The impact of intergovernmental transfers on local revenue generation in Sub-Saharan Africa: Evidence from Tanzania," World Development, Elsevier, vol. 106(C), pages 173-186.
    9. Khan, Karim, 2015. "Extractive Institutional Structure and Economic Development: Evidence from Nigeria," MPRA Paper 68559, University Library of Munich, Germany.
    10. Belinda Archibong, 2018. "Historical origins of persistent inequality in Nigeria," Oxford Development Studies, Taylor & Francis Journals, vol. 46(3), pages 325-347, July.
    11. Belinda Archibong, 2018. "Historical origins of persistent inequality in Nigeria," Oxford Development Studies, Taylor & Francis Journals, vol. 46(3), pages 325-347, July.
    12. Temitope J. Laniran, 2017. "Fiscal regimes in resource dependent African states: a political economy game," Research Africa Network Working Papers 17/037, Research Africa Network (RAN).
    13. E. P. Mbau & C. M. Iraya & M. Mirie & J. M. Njihia, 2020. "An Empirical Study on the Moderating Effect of Public Governance on the Relationship Between Fiscal Decentralization and Performance of County Governments in Kenya," Journal of Finance and Investment Analysis, SCIENPRESS Ltd, vol. 9(2), pages 1-2.
    14. Nnamani, Obinna Collins & Ifeanacho, Kenechi Peter & Onyekwelu, Ezinne Ifeoma & Ogbuefi, Paul Chibueze, 2023. "Barriers to effective property tax reform in Nigeria: Implementation of the land use charge in Enugu state," Land Use Policy, Elsevier, vol. 126(C).
    15. Fjeldstad, Odd-Helge, 2013. "Taxation and Development : A Review of Donor Support to Strengthen Tax Systems in Developing Countries," WIDER Working Paper Series 010, World Institute for Development Economic Research (UNU-WIDER).
    16. Nurudeen Abu & Mohd Zaini Abd Karim & Joseph David & Musa Abdullahi Sakanko & Onyewuchi Amaechi Ben-Obi & Awadh Ahmed Mohammed Gamal, 2022. "The Behaviour of Tax Revenue amid Corruption in Nigeria: Evidence from the Non-Linear ARDL Approach," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 4, pages 55-76.
    17. Hatzenbuehler, Patrick L. & Mavrotas, George, 2017. "Macroeconomic factor influence on agricultural program sustainability in Kaduna state, Nigeria:," NSSP working papers 48, International Food Policy Research Institute (IFPRI).
    18. Kayode Taiwo, 2022. "Intergovernmental Transfers and Own Revenues of Subnational Governments in Nigeria," Hacienda Pública Española / Review of Public Economics, IEF, vol. 240(1), pages 31-59, March.
    19. Moore, Mick, 2014. "Revenue Reform and Statebuilding in Anglophone Africa," World Development, Elsevier, vol. 60(C), pages 99-112.
    20. Nyange, David & Tschirley, David & Nassoro, Hussein & Gaspar, Abeid, 2014. "Agricultural Produce Cess In Tanzania: Policy Options For Fiscal Reforms," Miscellaneous Publications 198744, Michigan State University, Department of Agricultural, Food, and Resource Economics.

    More about this item

    Keywords

    AMA; MIS; ICT; Revenue; Tax; Ghana;
    All these keywords.

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:zbw:itse19:205216. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ZBW - Leibniz Information Centre for Economics (email available below). General contact details of provider: http://www.itseurope.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.