This project is exploring a number of different questions. What challenges do the relationship between the central and local governments pose in property tax administration in Ghana? How has the relationship between the central and local government continued to affect the administration of property tax in Ghana? Why is decentralisation so problematic in Ghana? What is the appropriate role of the central government in supporting the effective administration of property tax by local government? How has central transfer constrained local revenue mobilization and factors impacting on citizens’ compliance behaviour?