Zotorvie, Justice T.

Internal Revenue Mobilization under Fiscal Decentralization: Balancing Efficiency, Accountability and Development Outcomes in Ghana’s Local Governments

Adaletey, Jennifer E., Zotorvie, Justice T., Kudo, Matthew B. & Achiyaale, Raymond A · Journal of Economics, Management and Trade · 2026

Aims: This study examines internal revenue mobilisation within Ghana’s fiscal decentralisation framework, with a specific focus on how Efficient Revenue Mobilisation Strategies (ERMS) and Other Revenue Efficient Options (OREO) influence development outcomes in local government. U...