Property Tax And Tax System For Revenue Mobilization

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Dr. Jennifer Ellah Adaletey, Tamer M. Alkadash, Raymond Awonatezuaka Achiyaale, Dr. Kofi Mintah Oware


Purpose: The study aimed to examine factors that improve property tax and tax system for revenue mobilization and accountability.

Methodology: The present study of a simple Random sampling technique was for the study with justification that the population is homogeneous. An instrument adapted (Questionnaires) consisting of a five-points- Likert scale was administered to property owners in their residence or at their workplaces.

Findings: The results of the regression analysis disclosed that based on the results, awareness of tax laws and property tax compliance behaviors have a positive relationship on revenue mobilization while digital systems of property identification and property tax administration systems have negative relationship with revenue mobilization therefore not supported.

Recommendations: The study recommends further education on property tax and its concept to citizens highlighting the importance of property registration and identification using digital systems for taxation in order to augment revenue generation.

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