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

John Adu Kwame, Eric Tutu Tchao and Kwasi Poku
Additional contact information
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

International Journal of Business and Social Research, 2013, vol. 3, issue 11, 87-100

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

Keywords: Tax Administration Reforms; Tax evasion; Value Added Tax; Revenue Collection Agency(RCA); Ghana Revenue Authority. (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3)

Downloads: (external link)
http://thejournalofbusiness.org/index.php/site/article/view/315/308 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lrc:larijb:v:3:y:2013:i:11:p:87-100

Access Statistics for this article

More articles in International Journal of Business and Social Research from LAR Center Press
Bibliographic data for series maintained by Al Hossain ().