Abstract
Exploring on the challenges faced by the Metropolitan, Municipal and District Assembles (MMDA’s) in internal revenue mobilization, this study sets on to investigate the revenue sources of the IGF as well as challenges faced by the District Assembly in IGF mobilization while elaborating on the factors that contribute to the high rate of non- compliance of Internally Generated Fund (IGF) that are levies with the La Dadekotopon District Assembly as case under study. The sample was made up of District revenue officials consisting of the budgeting committee, the audit committee, revenue collection team and staff whose work are related to the subject matter. The results indicated that there are other revenue sources that are not being explored by the Assembly. It also identified some of the challenges faced in revenue mobilization to be inadequate logistics, lack of accurate and current data, poor tracking of economic activities and inadequate education on the part of tax payers. To increase revenue mobilization of the Assembly, the study discovered that there should be continuous education of the tax paying public, prosecution of defaulters and training for Revenue collectors.