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Integration of Tax Administration to Curb Import and Domestic Tax Evasions in Ghana

Author

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  • John Adu Kwame

    (Kwame Nkrumah University of Science and Technology, Kumasi, Ghana)

  • Eric Tutu Tchao

    (Kwame Nkrumah University of Science and Technology, Kumasi, Ghana)

  • Kwasi Poku

    (Kwame Nkrumah University of Science and Technology, Kumasi, Ghana)

Abstract

As part of the Government of Ghana’s plans to maximize tax mobilization, it recently integrated its Revenue Collection Agencies (RCA) namely; the Internal Revenue Service (IRS), Customs Excise and Preventive service (CEPS) and the Value Added Tax (VAT) Services into the Ghana Revenue Authority (GRA). This research aims to find out whether Ghana’s tax administration reform of integrating the RCA into GRA has dealt with the inefficiencies in tax administration with respect to personal income tax, company tax, value added tax (VAT), import duties and self-employed tax collection. To that end, questionnaires, interviews, observation and the Ministry of Finance and Economic Planning’s (MoFEP) data on tax revenues were analyzed to establish whether there has been some level of efficiency in the mobilization of these taxes. From the field observation, it was discovered that many taxpayers in Ghana are not being issued receipts which could ensure proper accounting. Surprisingly, tax collectors from the RCAs were aware of this but refuse to act. Even though most of the taxes were not being collected, analysis of data from MoFEP showed an increase in revenue collection in the last four years and this has been attributed to the tax administration integration. The effect of tax evasion on the Ghanaian economy has also been thoroughly discussed

Suggested Citation

  • John Adu Kwame & Eric Tutu Tchao & Kwasi Poku, 2013. "Integration of Tax Administration to Curb Import and Domestic Tax Evasions in Ghana," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 3(11), pages 87-100, November.
    • Handle: RePEc:mir:mirbus:v:3:y:2013:i:11:p:87-100
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    References listed on IDEAS

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    Cited by:

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    2. Shivneil Kumar Raj & Mohammed Riaz Azam, 2019. "Journal of Arts and Humanities(JAH)1Anti-Avoidance and Tax Laws: A Case of Fijii," International Journal of Business and Social Research, LAR Center Press, vol. 9(3), pages 1-20, March.
    3. Akech Ayak Majak Deng, 2023. "Administration on Revenue Generation in South Sudan: A Case Study of the National Revenue Authority and Ministry of Finance and Planning," International Journal of Science and Business, IJSAB International, vol. 29(1), pages 12-33.

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