Mobilising sustainable local government revenue in Ghana: modelling property rates and business taxes

Property rates and business operating license fees constitute the major revenue sources for local government authorities. Accurate assessment of these revenues enhances the revenue base and effectiveness of their generation. Assessment of property rates and business operating license fees have been identified as one of the limiting factors that inhibit the revenue potential of local government authorities. Assessment must obey the principles of taxation such as efficiency, equity and fairness, adequacy, administrative feasibility and political acceptability. Over the years, the Sekondi-Takoradi Metropolitan Assembly (STMA) acknowledges that, it has had problems in ensuring equity and fairness in the assessment of property rates and business operating license fees. The paper reports on a computer modelling study carried out to introduce measure to ensure equity and fairness in assessing tax objects. A computer application has been developed with quantitative measures to evaluate and assess equity in tax assessment. A test run of the system has been successful and a pilot test is currently being implemented by STMA

Assessing the Role of Housing Microfinance in the Low-income Housing Market in Ghana

Housing Microfinance (HMF) is becoming an increasingly attractive and innovative source of low-income housing finance for Low-income households (LIHs) in developing countries to meet their housing needs. Many countries in the developing world such as India, Bangladesh among others are developing housing finance policies that recognised the role and importance of such innovative mechanisms. However, in the case of Ghana, despite the over 2,234 Microfinance Institutions (MFIs) spread over the country, few are into lending for housing activities. This paper assessed the role of HMF in the low-income housing market. The paper relied on extant literature and realised that HMF could play a fundamental role in solving the low-income housing challenge faced by many LIHs in Ghana. The paper concludes that HMF could help LIHs to regularise land tenure, acquire building materials and tools, acquire building designs and skills development, housing infrastructure delivery, finance new and home improvements, improve low-income housing governance and encourage community partnerships and development. The paper made some valuable suggestions to overcome the barriers and challenges associated with HMF delivery in Ghana

Beacon of hope. The impact of housing microfinance on housing improvment and construction for low income households in Accra, Ghana. The case of Boafo Microfinance Services Ltd

Lack of appropriate housing finance mechanisms in Ghana have led to a situation where the majority of housing stock is produced informally through incremental building practices. This type of building practice takes several years to complete housing units and this has contributed to the current housing deficit in the country. The government has now recognized the role played by households in beefing up housing supply in the country and is seeking to develop viable institutional systems that will provide appropriate housing finance to households who build incrementally. It seeks to encourage microfinance institutions, savings and loans companies and banks to develop housing financing schemes for the low income households to help them improve or build their homes incrementally. The main objective of the research is therefore to examine the market for housing microfinance and its impact on housing improvement for the low income households in Accra. The research methods include a case study, and background literature research. The main findings are that; the concept of housing microfinance is relatively new in Ghana and the market for it can best be described as a new and emerging market with associated high risks factors. The product has had abysmal impact on housing improvement and construction in terms of quantity of houses improved/constructed. This abysmal impact is largely due to the risk aversion nature of the suppliers who are not willing to take additional risks by expanding the operations of the product. However, in terms of speeding up the incremental building process and therefore shortening the time taken to produce housing by the incremental methods, it has had a significant impact. There is a huge potential demand for HMF services in Ghana. Demand for housing is far in excess of supply and hence a huge housing deficit. Housing production is largely driven by individual households who produce housing through the incremental building process. However the current demand is limited to low income households who have started the process of owning homes by purchasing land and have started or are intending to start building their structures in the peri-urban areas in Ghana The HMF products have been targeted at a particular segment of the market. This market segment include private and public sector salaried workers who have either purchased land and had started some building structures or who desire to purchase land and start the building process. Few self-employed business entrepreneurs also form part of the target market. However, these are people who have well established business and have considerable daily cash flows. There is the need for housing consumer education and professional marketing of the product by the stakeholders involved. Closely linked to intensifying housing consumer education is the need for institutional orientation for the suppliers and potential suppliers of HMF. Once HMF has been recognised as a major product of the institution everything should be done to make it succeed, after all a good performing HMF product helps the institution to diversify its risks and increase its portfolio. There is the need for the supplier of HMF to enter into private_private partnerships with building contractors and building materials suppliers. The HMF institutions should identify recognised building material suppliers and contractors and bargain for the best price of building materials so that they could issue coupons to their clients instead of cash and direct them to these suppliers

Enhancing Efficiency in Land Management through the Customary Land Secretariats (CLSs) in Upper West Region, Ghana

The usefulness of land to the development and wellbeing of any group of people is dependent first on its availability and then on how well it is being managed. However, little or no documentation of land transactions, boundary disputes and petit family disagreements among others have been obstacles to the efficient management of land in the Upper West region of Ghana. The research aims at finding out the extent to which the CLSs have since their inception, contributed to the attainment of an efficient land management system in Ghana using the Wa Municipal, Sagmaalu and Tabiasi CLSs as a case study.  It also finds out the prospects of the CLSs and the challenges confronting them. It then provides practical and appropriate approaches to the realization of the ultimate benefits when land is well managed. The paper did these by reviewing the LAP documents and other literature on land management. Data was collected from the CLSs through direct personal and key informant interviews and also by observation. The analysis of data is done through the narrative analytical approach where the researchers captured the live experiences of CLSs in relation to the primary objectives that were spelt out for them.   This enabled the researchers to determine the efficiency and effectiveness of the secretariats established based on the different approaches (supply and demand based approaches). The research revealed that the CLSs have been able to ensure peace and harmony in their operational areas through various land disputes resolution mechanisms, and promoted sustainable land use and management practices among all manner of land users in the area. Keywords: Efficiency, Sustainability, Land management, Customar

Integrating decentralised land administration systems with traditional land governance institutions in Ghana: Policy and praxis

The aim of the Land Administration Project (LAP) policy reform for supporting the establishment of the Customary Land Secretariats (CLSs) is to formalise and strengthen customary land administration and management within the context of decentralised land administration. With the prospects of the CLSs becoming the legal local land administrative units, the paper assessed how traditional land governance institutions may have contributed to the decentralisation of land administration in Ghana. The research used case study strategy within the qualitative research paradigm and un-structured questionnaires were used to collect data. The analyses show that, simple land registries exist with traditional local governance institutions through the CLSs. The maintenance and effectiveness of this however depends on continuous improvement of records keeping, quality of office personnel and suitable office accommodation. This should be devoid of local power struggles among current and successive chiefs. Also, collaboration with public land sector agencies especially in areas of sharing information on rights, uses, disputes and preparation of planning layouts is paramount. These registries are mere extension of the state land administration apparatus as service units under the deconcentration of land administration powers. The paper concludes that the current policy focus on strengthening decentralised land administration through the CLSs may fail if attention is not given to the maintenance of the local registries. Revenue generation capacities of the CLSs need to be enhanced in order for them to recruit and maintain quality office staff, and acquire technical logistics. Decentralising land administration to the CLSs under the deconcentration of powers should be maintained in the interim because of the teething problems identified with this current system