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A very important aspect of the survey was to elicit from the general public the types of taxes paid by respondents. The data revealed a long list of taxes paid. Among this are: Basic Rate, Income Tax, License/Store Fees, Kiosk Rent, Property Rate, Market Toll-, Hawkers license, Toilet Fees, Bar Operation License, Lorry Park Tolls, Street/light/water Levy, Special Levy, and Birth and Death Registration. Of these taxes the most popular is the Basic Rate.

Four thousand, six hundred and ninety-nine non-assembly members said they pay their Basic Rate. In the Sene District 96 out of the 100 respondents said they have paid, while in Kintampo District, 95 out of the 100  respondents paid same. The district with the least number of Basic Rate paying respondents was Jirapa-Lambusie where only 41% of the respondents paid. Of other taxes, Income Tax was paid by more respondents in Ashanti than any other region.

There, 125 or 18.9% of the respondents paid that tax. The other regional distribution shows that Brong Ahafo was next with 121 or 18.4% of respondents paying, while in Upper West only 16 or 2.4% of respondents paid this type of tax. Respondents in Ashanti Region were also in the majority among the Property Rate respondents; 541 or 27.8% of them said they paid Property Tax.

BASIC RATE

The survey sought to find out whether respondents were fulfilling their civic obligations to pay their Basic Rate to their Assemblies.
Analysis reveals that majority of respondents claimed they paid Basic Rate. Out of 5,680 respondents 4,936 or 86.-9% said they paid, while only 744 or 13.1% did not pay. Respondents in urban areas were in the majority among those who claimed they pay their basic rate. In Kumasi out of the 200 respondents 165 said they paid the Basic Rate.

In Shama Ahanta East 68% of the 200 respondents claimed same. On the important question whether or not there should be an increase in the basic rate, the majority opinion seems to be that the current (200 cedis was too small and must be increased. Out of 5,680 respondents 3,037 or 53.5% expressed the view that the amount must be increased. On the other hand, 2,572 or 45.3% were not in favour of increasing the amount.

Reasons provided for not being in favour of the increment included ineffectiveness of many district assemblies in collecting the Basic Rate and the lack of information on the use of the current Basic Rate collected. Of the districts that were not in favour of the increment Amansie East had the highest number of respondents; there 64% of the respondents said no.
They were followed by Keta and Kwabre Districts where 63 each out of the 100 respondents were against the increment. In contrast, however, 90 out of the 100 respondents in Asuogyaman were in favour of the increment and in Juabeso-Bia, 78% of the respondents said yes. In Suhum, 78% were of the same opinion.
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