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Transit and Warehousing Activities: A Silent Wrecker of Tax Revenue in Ghana

John Kwame Adu (), Kwasi Poku () and Boahemaa Opoku Anarfi ()
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John Kwame Adu: Part-Time Lecturer, Business School, KAAF University College,
Kwasi Poku: Lecturer, School of Business, KNUST,
Boahemaa Opoku Anarfi: Field and Research Officer, Blessed Yako Ltd,

International Journal of Business and Social Research, 2014, vol. 4, issue 6, 71-84

Abstract: The study was aimed at finding out how Ghana Revenue Authority (GRA) is dealing with the diversions and removal canker affecting Transit and Warehousing regimes in international trading activities in Ghana. In trying to investigate, tools or techniques such as Questionnaire, Interviews and Observation were employed. The population considered for the study was employees of GRA, GCNet, Warehouses and some Lawyers. It was found among others that Transit and Warehousing activities have a lot of rot being perpetuated independently and collectively by importers and tax officials. It is therefore recommended that, bonded warehouses are to be monitored by electronic devices while Satellite Tracking Devices (STDs) mounted on transit trucks, as linked to control room of GRA-Customs Division(CD) be monitored '24/7', for rapid response if need be. Also the wording in the contract between GRA-CD be reframed to include a penalty clause and re-valuation of the merchandise involved.

Keywords: Transit; Warehousing; Decoupling; Removals; STDs; GRA; Diversion; Physical Examination and Warehouses (search for similar items in EconPapers)
Date: 2014
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Handle: RePEc:lrc:larijb:v:4:y:2014:i:6:p:71-84