Constraints on property rating in the Offinso South Municipality of Ghana
The potential of property rate has been least tapped by decentralized governments in Ghana. This paper investigates the property rating system in Ghana through a case study of Offinso South Municipality (OSM). Questionnaires were used to gather empirical data from property owners in the municipality...
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| Format: | Article |
| Language: | English |
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UTS ePRESS
2013-12-01
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| Series: | Commonwealth Journal of Local Governance |
| Online Access: | https://learning-analytics.info/journals/index.php/cjlg/article/view/3725 |
| _version_ | 1819038492493086720 |
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| author | Nicholas Addai Boamah |
| author_facet | Nicholas Addai Boamah |
| author_sort | Nicholas Addai Boamah |
| collection | DOAJ |
| description | The potential of property rate has been least tapped by decentralized governments in Ghana. This paper investigates the property rating system in Ghana through a case study of Offinso South Municipality (OSM). Questionnaires were used to gather empirical data from property owners in the municipality. The paper finds that there is inadequate property tax administration system and high public disdain for the property tax in OSM, with a significant association between compliance with the property tax and land use regulations in OSM. The paper suggests that the Offinso South Municipal Assembly (OSMA) should improve its land use planning system to facilitate voluntary compliance with the property tax. OSMA should also address accountability and transparency problems in the property tax system in order to increase public confidence in the tax regime. The OSMA should also improve on the property tax collection modes by computerising the billing and collection processes. |
| first_indexed | 2024-12-21T08:38:10Z |
| format | Article |
| id | doaj.art-11092476bf5144c3b9631d83389e8c5f |
| institution | Directory Open Access Journal |
| issn | 1836-0394 |
| language | English |
| last_indexed | 2024-12-21T08:38:10Z |
| publishDate | 2013-12-01 |
| publisher | UTS ePRESS |
| record_format | Article |
| series | Commonwealth Journal of Local Governance |
| spelling | doaj.art-11092476bf5144c3b9631d83389e8c5f2022-12-21T19:10:00ZengUTS ePRESSCommonwealth Journal of Local Governance1836-03942013-12-0113-1410.5130/cjlg.v0i13/14.37252428Constraints on property rating in the Offinso South Municipality of GhanaNicholas Addai Boamah0University for Development Studies GhanaThe potential of property rate has been least tapped by decentralized governments in Ghana. This paper investigates the property rating system in Ghana through a case study of Offinso South Municipality (OSM). Questionnaires were used to gather empirical data from property owners in the municipality. The paper finds that there is inadequate property tax administration system and high public disdain for the property tax in OSM, with a significant association between compliance with the property tax and land use regulations in OSM. The paper suggests that the Offinso South Municipal Assembly (OSMA) should improve its land use planning system to facilitate voluntary compliance with the property tax. OSMA should also address accountability and transparency problems in the property tax system in order to increase public confidence in the tax regime. The OSMA should also improve on the property tax collection modes by computerising the billing and collection processes.https://learning-analytics.info/journals/index.php/cjlg/article/view/3725 |
| spellingShingle | Nicholas Addai Boamah Constraints on property rating in the Offinso South Municipality of Ghana Commonwealth Journal of Local Governance |
| title | Constraints on property rating in the Offinso South Municipality of Ghana |
| title_full | Constraints on property rating in the Offinso South Municipality of Ghana |
| title_fullStr | Constraints on property rating in the Offinso South Municipality of Ghana |
| title_full_unstemmed | Constraints on property rating in the Offinso South Municipality of Ghana |
| title_short | Constraints on property rating in the Offinso South Municipality of Ghana |
| title_sort | constraints on property rating in the offinso south municipality of ghana |
| url | https://learning-analytics.info/journals/index.php/cjlg/article/view/3725 |
| work_keys_str_mv | AT nicholasaddaiboamah constraintsonpropertyratingintheoffinsosouthmunicipalityofghana |