税收调动的制约:地方政府视角

Eric Oyemam Ato Brown, Shakespeare Ofosuhene, W. Akenten
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引用次数: 4

摘要

本文批判性地考察了非洲特别是加纳地方政府所面临的制约。该研究对地方政府为确保有效征收税收而采用的税收工具和策略进行了深入评估。研究人员对地方政府近年来面临的行政和政治挑战进行了更多的研究。在这一描述性研究中,以Sekondi-Takoradi市议会为例说明了这一分析。研究的结论表明,虽然地方政府产生收入是必要的,但所征收的收入不足以为不断增长的人口发展和提供所需的服务。这主要是因为地方政府没有穷尽新的收入来源。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Constraints of Revenue Mobilization: Local Government Perspective
This paper critically examines the constraints local governments are experiencing in Africa specifically Ghana. The study gives an in-depth assessment of revenue instruments and strategies employed by local governments that ensure efficient revenue collection. The researchers threw more light on the administrative and political challenges local governments are experiencing in recent times. The analysis is illustrated with an example from the Sekondi-Takoradi Municipal Assembly in this descriptive research. The conclusion of the study shows that although revenue generation by local governments is necessary, the amount of revenue collected is not sufficient to develop and provide the required services for the constantly growing population. This is mainly because there are new revenue sources local governments are not exhausting.
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