The Mediating Role of Technology in Revenue Mobilization by Metropolitan, Municipal, and District Assemblies (MMDAs) in Ghana

Abstract

The study investigates the effect of taxpayer education (TE) and Internal Control Systems (ICS) on Revenue Mobilization (RM) in Ghana’s MMDAs and examines the mediating role of technology [Digital Tax Services (DTS)] in strengthening this relationship. A quantitative, cross-sectional explanatory design was employed, collecting primary data from 467 respondents across four regions using a structured questionnaire. Data were analysed through Structural Equation Modeling (SEM) in SmartPLS 4 with bootstrapping to test both direct and mediating effects. TE and ICS were found to positively influence RM, while DTS significantly mediated and enhanced this relationship, confirming that education programs are more effective when supported by digital platforms. The cross-sectional design limits causal inference and long-term assessment of TE, ICS, and DTS effects. Future studies could adopt longitudinal designs and explore additional mediating factors to deepen understanding of RM mechanisms. MMDA officials and policymakers can improve revenue collection by combining structured TE and ICS programs with accessible DTS to enhance compliance and reporting accuracy. The study integrates the Theory of Planned Behaviour and Technology Acceptance Model to show that education, ICS, and digital facilitation jointly drive revenue outcomes, providing empirical evidence on the role of DTS as a mediator in the TE–RM and ICS-RM relationship.