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The Enigma of Central and Local
Governments Relationship and the
Impact on Property Tax
Administration in Ghana
A Presentation by
Frank L.K. Ohemeng, PhD
University of Ottawa
&
Fariya Mohuiuddin, M.A
Independent Consultant, UK
Outline of Presentation
 Introduction: Understanding the research problem
 Research questions and argument/hypothesis
 Methodological approaches to the study
 Analysis of the issues involving central-local
government relationship and its impact on property tax
administration
 Policy recommendations
 Conclusion & Future Research
 End of Presentation
Introduction & the
Research Problem
 Problems of development in developing countries
 Decentralisation as the acceptable worldview for
development, i.e., development from below
 Local government and local development financing
 Property tax, as a good source of financing
development in local areas
 Studies of property tax administration has negelected
the role or the relationship between central and local
governments and the impact on property tax
administration
Research Questions &
Argument/Hypothesis
 Four fundamental questions underpinned the research
(a) What challenges do the relationship between the central
and local governments pose in property tax administration
in Ghana?
(b) How has the relationship between the central and local
government continue to affect the administration of
property tax in Ghana?
(c) Why is the central government unwilling and incapable of
ceding control to local government? In other words, why is
decentralisation so problematic in Ghana?
(d) What is the appropriate role of the central government in
supporting the effective administration of property tax by
local government?
Research Questions &
Hypothesis
 Extremely strong and unhealthy central-local
government relationship which is leading to the
“recentralization of decentralised institutions” in
Ghana.
 The overreach of the centre in the affairs of
decentralised institutions continue to cripple the ability
of the latter to undertake any meaningful property tax
administration
 We are of the view that until the centre unties its
strong grip on local government in the country,
meaningful property tax administration by local
government entities will continue to be a mirage.
Methodological
Approaches to the
Study Qualitative in nature
 Elite interviews- Government officials, experts,
academics, and consultants
 Documents focused mainly on the various institutional
frameworks, consultant reports, newspapers, and
analysis from some think tanks
 Focus group discussion-mostly officials from some
selected
Analysis of the
Relationship
 Institutional despondency
 Politicization of local government by the centre
 Institutional fragmentation and the lack of
coordination among central government
institutions
 Financial and human capacity problems with
local government entities
Policy
Recommendations
 Changing the institutional foundation of local
government administration in Ghana
 Revising other institutional frameworks governing
local government
 Engaging the private sector in property evaluation
and allowing the Land Valuation Department to
become a regulator rather than a direct service
provider
 Granting significant autonomy to the assemblies
in property tax administration
Conclusion and Future
Research Studies
 Until the centre unties its strong grip on local
government in the country, meaningful property
tax administration by local government entities will
continue to be a mirage.
 Examining the impact of mayoral elections and its
impact on property tax administration
 The impact of private sector involvement in
property tax administration in Ghana
 The creation and development of developmental
political parties and their impact at the local
government level
End of Presentation
Thank you
 Comments and Suggestions are Welcome
 Contacts:
 Frank L.K. Ohemeng, PhD.
fohemeng@uottawa.ca and
ohemenfl@gmail.com
 Fariya Mohuiddin, M.G.A.

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Property Taxation in Ghana

  • 1. The Enigma of Central and Local Governments Relationship and the Impact on Property Tax Administration in Ghana A Presentation by Frank L.K. Ohemeng, PhD University of Ottawa & Fariya Mohuiuddin, M.A Independent Consultant, UK
  • 2. Outline of Presentation  Introduction: Understanding the research problem  Research questions and argument/hypothesis  Methodological approaches to the study  Analysis of the issues involving central-local government relationship and its impact on property tax administration  Policy recommendations  Conclusion & Future Research  End of Presentation
  • 3. Introduction & the Research Problem  Problems of development in developing countries  Decentralisation as the acceptable worldview for development, i.e., development from below  Local government and local development financing  Property tax, as a good source of financing development in local areas  Studies of property tax administration has negelected the role or the relationship between central and local governments and the impact on property tax administration
  • 4. Research Questions & Argument/Hypothesis  Four fundamental questions underpinned the research (a) What challenges do the relationship between the central and local governments pose in property tax administration in Ghana? (b) How has the relationship between the central and local government continue to affect the administration of property tax in Ghana? (c) Why is the central government unwilling and incapable of ceding control to local government? In other words, why is decentralisation so problematic in Ghana? (d) What is the appropriate role of the central government in supporting the effective administration of property tax by local government?
  • 5. Research Questions & Hypothesis  Extremely strong and unhealthy central-local government relationship which is leading to the “recentralization of decentralised institutions” in Ghana.  The overreach of the centre in the affairs of decentralised institutions continue to cripple the ability of the latter to undertake any meaningful property tax administration  We are of the view that until the centre unties its strong grip on local government in the country, meaningful property tax administration by local government entities will continue to be a mirage.
  • 6. Methodological Approaches to the Study Qualitative in nature  Elite interviews- Government officials, experts, academics, and consultants  Documents focused mainly on the various institutional frameworks, consultant reports, newspapers, and analysis from some think tanks  Focus group discussion-mostly officials from some selected
  • 7. Analysis of the Relationship  Institutional despondency  Politicization of local government by the centre  Institutional fragmentation and the lack of coordination among central government institutions  Financial and human capacity problems with local government entities
  • 8. Policy Recommendations  Changing the institutional foundation of local government administration in Ghana  Revising other institutional frameworks governing local government  Engaging the private sector in property evaluation and allowing the Land Valuation Department to become a regulator rather than a direct service provider  Granting significant autonomy to the assemblies in property tax administration
  • 9. Conclusion and Future Research Studies  Until the centre unties its strong grip on local government in the country, meaningful property tax administration by local government entities will continue to be a mirage.  Examining the impact of mayoral elections and its impact on property tax administration  The impact of private sector involvement in property tax administration in Ghana  The creation and development of developmental political parties and their impact at the local government level
  • 10. End of Presentation Thank you  Comments and Suggestions are Welcome  Contacts:  Frank L.K. Ohemeng, PhD. fohemeng@uottawa.ca and ohemenfl@gmail.com  Fariya Mohuiddin, M.G.A.