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Journal articles on the topic 'Ghana Revenue Authority'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Evans, Brako Ntiamoah, Abrokwah Eugene, Agyei-Sakyi Mark, Siaw Anthony, and Opoku Beatrice. "An Empirical Analysis of Recruitment and Selection Practices in the Public Sector." International Journal of Management Sciences and Business Research 3, no. 12 (2014): 48–54. https://doi.org/10.5281/zenodo.3457836.

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The purpose of this paper was to evaluate recruitment and selection practices in the public sector in Ghana. Design/methodology/approach: The study adopted both qualitative (case study) and quantitative methods respectively. Ghana revenue authority was selected to gather data, which was acquired from answers obtained from our administered questionnaire. The population of the survey constituted the management and non-management staff of Ghana Revenue Authority in the Greater Accra Region

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2

Ohemeng, Frank L. K., and Francis Y. Owusu. "Implementing a Revenue Authority Model of Tax Administration in Ghana." American Review of Public Administration 45, no. 3 (2013): 343–64. http://dx.doi.org/10.1177/0275074013487943.

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Adu, Kofi Osei, and Stephen Amponsah. "Registration of business and tax payment in Nkoranza North and South districts in Brong Ahafo region of Ghana." International Journal of Law and Management 59, no. 6 (2017): 1181–89. http://dx.doi.org/10.1108/ijlma-07-2016-0065.

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Purpose This paper aims to examine the relationship between registration of business and tax payment among micro-business owners in Nkoranza South Municipal and Nkoranza North District in Ghana. Design/methodology/approach Interview schedule was used to collect information from 720 micro business owners who qualify for tax stamps. The study used correspondence analysis as the analytical tool. Findings The study found a significant association between registration of business and tax payment. The biplot also indicated that unregistered businesses and businesses registered with District Assembly

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Sakabutu, Albert. "Horizontal Mergers and Corporate Performance: Evidence from Ghana Revenue Authority (GRA)." British Journal of Economics, Management & Trade 11, no. 2 (2016): 1–12. http://dx.doi.org/10.9734/bjemt/2016/22479.

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Alfred, Owusu. "Merger and Acquisition in Ghana Revenue Authority, Human Resource Issues Involved." Journal of Human Resource Management 5, no. 1 (2017): 19. http://dx.doi.org/10.11648/j.jhrm.20170501.13.

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Van Gyampo, Ransford Edward. "Transparency and Accountability in the Management of Oil Revenues in Ghana." Africa Spectrum 51, no. 2 (2016): 79–91. http://dx.doi.org/10.1177/000203971605100205.

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This paper undertakes a five-year review of the management of oil revenues in Ghana since the commencement of oil production in 2010. Using reports from the Petroleum Transparency and Accountability Index, official records from key state agencies, and interviews with core individuals within the petroleum sector, the paper assesses the quality of transparency and accountability in the management of Ghana's oil revenue. It argues that even though some progress has been made in the transparent and accountable use of oil revenues, more can be achieved if certain critical bills are passed and proac

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Adomako-Kwakye, Chris. "Poor Institutional Governance: The Bane of Managing Ghana's Oil Revenue." African Journal of International and Comparative Law 32, no. 3 (2024): 357–81. http://dx.doi.org/10.3366/ajicl.2024.0493.

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Ghana discovered crude oil in 2007 and started oil production in 2010. Ghana, consequently, enacted the Petroleum Revenue Management Act (PRMA) to regulate the oil revenue and ensure the optimal utilisation of the oil revenue. To this end, several state institutions have been assigned duties under the PRMA. Quality institutions aid the management of resource revenue. Ghana's constitutional architecture permits a new President to appoint new heads of state institutions. To this end, state institutions meant to serve as a check on executive authority have been found wanting. This article investi

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Moro, Kamal Deen, John Wiredu, Seth Acquah Boateng, and Gabriel Mordzifa Sackitey. "Investigating small business operators’ views on taxation of business income: A novel analysis from cape coast metropolis in Ghana." Asian Journal of Economics and Empirical Research 12, no. 1 (2025): 9–20. https://doi.org/10.20448/ajeer.v12i1.6552.

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Tax evasion poses a significant task for governments and tax officials in many African nations, including Ghana. Small and medium-sized enterprises (SMEs) play a vigorous role in the national economy by substantially contributing to tax revenue. This paper implemented a descriptive research survey design, gathering primary data through structured questionnaires and employing a quantitative approach. Data analysis was conducted using SPSS Version 22.0, with inferential statistics (standard multiple regressions, Pearson correlation) and descriptive statistics (mean, standard deviation, frequency

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Agbenyega, Diana Ayorkor, John Andoh, Samuel Iddi, and Louis Asiedu. "Modelling Customs Revenue in Ghana Using Novel Time Series Methods." Applied Computational Intelligence and Soft Computing 2022 (April 18, 2022): 1–8. http://dx.doi.org/10.1155/2022/2111587.

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Governments across the world rely on their Customs Administration to provide functions that include border security, intellectual property rights protection, environmental protection, and revenue mobilisation amongst others. Analyzing the trends in revenue being collected from Customs is necessary to direct government policies and decisions. Models that can capture the trends being purported from the nominal (nonreal) tax values with respect to the trade volumes (value) over the period are indispensable. Predominant amongst the existing models are the econometric models (the GDP-based model, t

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Owusu-Amoah, Ammishaddai, Charles Addae, Alex Moyem Kombat, et al. "Taxation of E-Commerce Activities and Revenue Potential in Ghana." African Multidisciplinary Tax Journal 4, no. 1 (2024): 37–57. http://dx.doi.org/10.47348/amtj/v4/i1a3.

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Electronic commerce (e-commerce) businesses have become a common mode of transaction in Ghana. However, Ghana Revenue Authority (GRA) has struggled to assess and maximise its revenue potential due to technical challenges and the complex nature of the market. The main objective of this research was therefore to identify the entities, goods and services involved in online transactions and estimate the total monetary value and revenue potential of online transactions in Ghana. To achieve this, both qualitative and quantitative research methodologies were adopted. The study found that resident and

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Agbenyo, Wonder, Yuansheng Jiang, and Prince Komla Cobblah. "Assessment of Government Internal Control Systems on Financial Reporting Quality in Ghana: A Case Study of Ghana Revenue Authority." International Journal of Economics and Finance 10, no. 11 (2018): 40. http://dx.doi.org/10.5539/ijef.v10n11p40.

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Internal control systems cannot be underestimated as it serves as the lifeblood of most institutions in terms of its imperative roles that it plays in both tangible and intangible assets of an organization. Internal control actions on quality financial report state positive goals more especially when all parties involved adhere to their duties; thus, making the quality of financial reporting comparable, understandable, relevant, and reliable. In this regard, this study investigated the impact of government internal control systems on financial reporting quality in Ghana using Ghana Revenue Aut

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Akudugu, Jonas Ayaribilla, and Edmond Oppong-Peprah. "Local Government Revenue Mobilisation and Management: the case of Asante Akim South District Assembly, Ghana." Journal of Public Administration and Governance 3, no. 2 (2013): 98. http://dx.doi.org/10.5296/jpag.v3i2.3977.

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Ghana’s comprehensive decentralisation programme aimed at bringing governance closer to the citizens was implemented in the late 1980s. This period witnessed the gradual transfer of power, authority and resources to the District Assemblies. The decentralisation programme has since made modest gains, especially in promoting local participation in political governance. However, one of the biggest challenges facing the District Assemblies in Ghana is how to effectively mobilise revenue internally to support local development initiatives. This paper examines the challenges confronting the Asante A

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Majoni, Blessings. "VAT withholding tax and its impact on vat compliance: evidence from the Zimbabwe revenue authority." African Multidisciplinary Tax Journal 2021, no. 1 (2021): 228–43. http://dx.doi.org/10.47348/amtj/2021/i1a13.

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Value-added tax (VAT) withholding tax is a key instrument used in various tax administrations to curb revenue leakages that emanate from clients that charge VAT on their services and supplies and then fail to remit it to revenue authorities. The Zimbabwe Revenue Authority (ZIMRA) implemented VAT withholding in 2017 with the expectation that it would positively affect VAT compliance. The motivation of this study therefore arises from the knowledge that a number of developing countries are considering implementing a withholding tax mechanism on VAT. In addition, a number of developing countries

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Aboko, Akudugu, Abiba Mwinikoma Mavis Diedong, and Mbawin Akudugu Alhassan. "Examining the impact of incentives on employee's performance: A case study of the Ghana revenue authority in the Northern Region." World Journal of Advanced Research and Reviews 20, no. 2 (2023): 032–40. https://doi.org/10.5281/zenodo.12564408.

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This study employed a quantitative research design, converting responses into numerical values to mitigate potential biases arising from subjective interpretation. It focuses on the Northern Area offices of the Ghana Revenue Authority (GRA). A total of 120 staff members were considered for the study. A sample size of 92 staff members was selected using a simple random sampling technique. Data was collected through a questionnaire employing a five-point Likert scale. The instrument's reliability was assessed with Cronbach's Alpha (α = 0.784), signifying high reliability. The study's resul

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Agyei-Ababio, Nora, Eric Ansong, and Kwame Assa-Agyei. "Digitalization of revenue mobilization in an emerging economy: the new Institutional Theory perspective." International Journal of Information Systems and Project Management 11, no. 2 (2023): 5–22. http://dx.doi.org/10.12821/ijispm110201.

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This study sought to explore how the institutional environment comprising regulative, normative, and cognitive factors influences the use of technology in revenue mobilization in the public sector of an emerging economy. The study used the new institutional theory as a theoretical lens and a qualitative case study as a methodological stance. Data was collected from the agency in charge of revenue mobilization in the developing economy through interviews. The study established that regulative, normative and cognitive factors influence the digitalization of revenue mobilization. With regards to

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Adu, Kofi Osei, and Stephen Amponsah. "Correlates of tax registration compliance among self-employed in Denkyira corridor of Ghana." International Journal of Law and Management 62, no. 4 (2020): 365–79. http://dx.doi.org/10.1108/ijlma-07-2018-0137.

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Purpose This paper aims to investigate the correlates of tax registration among self-employed in Upper Denkyira East municipal and Upper Denkyira West district in Ghana. Design/methodology/approach In all, 783 self-employed were interviewed and discriminant analysis was used to examine the factors that influence a self-employed person’s decision to register with Ghana Revenue Authority. Findings The study found that, age of the self-employed, number of times tax officers visit and inspect self-employed, experience in business, number of years of schooling, distance to tax office and estimated

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Moomen, A.-W. "Potential Contribution of Tamale International Airport to the Development of Northern Ghana." Journal of Science and Sustainable Development 5, no. 1 (2013): 77–88. http://dx.doi.org/10.4314/jssd.v5i1.7.

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Empirical analysis of the socio-economic benefits and challenges of air transport in Ghana has not received much attention. This is in spite of the fact that policy makers and aviation operators need such analysis to implement regional development initiatives. The general objective of this study, therefore, is to examine the economic effects and challenges of air transport in Ghana, with the feasibility of the proposed development of the Tamale Airport to International status as the prime focus. Information is derived from the literature, work place counts and resource persons. Amajor finding

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Issahaku, Adams, and Sein Alhassan Ruhana. "Job Stress and Its Effects on Job Performance of Employees: Ghana Revenue Authority in Tamale Metropolis as a Case Study." Journal of Social Science Studies 10, no. 1 (2023): 136. http://dx.doi.org/10.5296/jsss.v10i1.20929.

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Competition among businesses in today’s ever-dynamic environment places a high demand and burden on employees. These demands induce stress on employees with the consequences of individual health challenges, family breakdown, pressure on social amenities, low productivity and profitability of firms. This study was undertaken to establish the implications of job-related stress on employees’ job performance. The sample comprises all workers of Ghana Revenue Authority (GRA) in Tamale, the Northern Region of Ghana. All employees (census) were used for the study and data was collected using both pri

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Owusu, Edward, and Mahdi Mardani. "Towards Achieving Organisational Objectives: The Role of Effective Communication." Journal of English Language Teaching and Applied Linguistics 2, no. 4 (2020): 17–25. http://dx.doi.org/10.32996/jeltal.2020.2.4.3.

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This paper investigated communication as a tool for achieving organisational objectives. Again, the paper explored the influence that communication has on the operations of organisations. The study adopted descriptive survey design. A simple random sampling technique was used in sampling a sample size of 35 staff from the staff of Ghana Revenue Authority (GRA), Suame-Maakro, Branch, Kumasi, Ghana. The main instrument used for collecting data was questionnaire. The findings showed that spoken or oral communication is the dominant channel of communication that is often used at that workplace. Th

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Boateng, K., K. B. Omane-Antwi, and Y. N. Queku. "Tax Risk Dynamics and Tax Planning Activity Nexus: Evidence From Banks in Ghana." AFRICAN JOURNAL OF APPLIED RESEARCH 11, no. 1 (2025): 934–58. https://doi.org/10.26437/ajar.v11i1.902.

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Purpose: This study investigates the tax risk tax planning nexus of banks in Ghana. The paper explores the multidimensionality of tax risk and its consequences for tax planning activity. Design/Methodology/Approach: Due to data availability and completeness, the study used a purposive sampling technique to sample 20 banks. The study focused on the universal banks in Ghana, with data from 2008 to 2022 generated from the audited financial statements, interpolated into monthly frequencies, and analysed using the Generalised Method of Moment to test the nexus. Research Limitation: Although the fin

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Yengkangyi, Millicent, Kwadwo Bioh Agyei, and George Asumadu. "Contemporary Challenges Associated With Border Security Operations to Promote Socio-Economic Development at Aflao Border in Ghana." International Journal of Public Policy and Administration 5, no. 3 (2023): 46–69. http://dx.doi.org/10.47941/ijppa.1531.

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Purpose: The study investigated challenges associated with border security operations to promote socio-economic development using an integrated border management model at Aflao Border in Ghana. Using a mixed method approach, which is in line with the transformative philosophical underpinning. Methodology: Both interviews and questionnaires were employed as data collection tools. The population was sampled from four security service institutions manning the operations at Afloa border. Given the premise that border security forces were selected from the four coordinated security forces. Th

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Atuguba, Raymond A. "Tax Culture: Perspectives from an African State." American Journal of Trade and Policy 8, no. 1 (2021): 17–50. http://dx.doi.org/10.18034/ajtp.v8i1.510.

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Universally, Tax Culture is not a very common topic but it is critical to administrative governance and economic development. This article argues that the Tax Culture of any milieu is an assemblage of various indices and criteria. These include the history of taxation; tax laws; tax information; tax education; tax revenue mobilization; tax system transparency; tax delinquency; tax dispute resolution; and taxpayer satisfaction. The article sheds light on these instrumental wheels of the Tax Culture of Ghana by providing the research results of field surveys conducted a decade and a half ago. Th

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Aboko Akudugu, Diedong Abiba Mwinikoma Mavis, and Alhassan Mbawin Akudugu. "Examining the impact of incentives on employee’s performance: A case study of the Ghana revenue authority in the Northern Region." World Journal of Advanced Research and Reviews 20, no. 2 (2023): 032–40. http://dx.doi.org/10.30574/wjarr.2023.20.2.2180.

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This study employed a quantitative research design, converting responses into numerical values to mitigate potential biases arising from subjective interpretation. It focuses on the Northern Area offices of the Ghana Revenue Authority (GRA). A total of 120 staff members were considered for the study. A sample size of 92 staff members was selected using a simple random sampling technique. Data was collected through a questionnaire employing a five-point Likert scale. The instrument's reliability was assessed with Cronbach's Alpha (α = 0.784), signifying high reliability. The study's results sho

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F., Y. Gbadago. "Personal Tax Relief Schemes: Awareness and Usage among Personal Income Taxpayers within Kumasi Metropolis of Ghana." Asian Journal of Economics, Business and Accounting 3, no. 1 (2017): 1–16. https://doi.org/10.9734/AJEBA/2017/32107.

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To lessen burdens caused by enforcement of tax laws and to ensure equal distribution of tax burdens, good tax systems grant individual personal income taxpayers (PIT) reduction(s) in their taxable income through personal income tax reliefs schemes (PTRS). The Ghanaian tax system is no exception to this. The usage however depends on the taxpayer’s awareness and willingness to adopt. This study therefore sought to ascertain the PTRS awareness and usage level and the factors that influence the PTRS usage in mitigating tax burdens among individual Ghanaian PIT within the Kumasi Metropolis. Also, t

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Salia, Hussein. "The Effect of Value Added Tax on Corporate Cash Flow in Ghana." International Journal of Business and Management 11, no. 7 (2016): 303. http://dx.doi.org/10.5539/ijbm.v11n7p303.

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<p>This study investigated whether there is a relationship between value added tax (VAT) and corporate cash flow. In order to conduct the study, corporate entities registered with the Large Tax Payer Unit (LTU) of the Ghana Revenue Authority (GRA) were selected, and data from January 1, 2009, through December 31, 2011, were analyzed. The purpose of this study was to establish if there is a statistically significant relationship between VAT and corporate cash flow. Apart from providing empirical evidence of VAT effect on corporate cash flow, the study was expected to establish the major t

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MAGER, ANNE. "THE FIRST DECADE OF ‘EUROPEAN BEER’ IN APARTHEID SOUTH AFRICA: THE STATE, THE BREWERS AND THE DRINKING PUBLIC, 1962–72." Journal of African History 40, no. 3 (1999): 367–88. http://dx.doi.org/10.1017/s0021853799007495.

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The study of liquor provides an opportunity for re-examining relations between states and economies. Recent works in European social history have shown that liquor occupies an ambiguous space between economic, social and cultural production while studies of liquor in colonial Africa repeatedly raise the problem of how economic freedoms pertaining to liquor were constructed in relation to the perceived character of persons in society. More specifically, the notion of ‘European liquor’ in colonial discourse suggests that the liquor of colonial masters should be aspired to. ‘European liquor’ was

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Sarpong, Kwame Owusu, Gladys Tuo, Simon Annan, and Augustine Adu-Aboagye. "Nurturing Environmentally Responsible Practices Using Top Management Role on Effective Training and Supplier Orientation to Promote Green Logistics Management Practices." International Journal of Supply Chain and Logistics 8, no. 2 (2024): 28–49. http://dx.doi.org/10.47941/ijscl.2225.

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Purpose: This study investigated top management role on effective environmental training, using supplier environmental orientation to promote green logistics management practices. This was a deductive study since the positivist worldview was used to address the query about the relationship between variables. Methodology: The study used a quantitative method, which is consistent with the paradigm that was chosen. Data from the study population, which included Ghanaian manufacturing, agriculture, mining, and extraction companies, was gathered through questionnaires. The target population's size

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Henry Matey, Akwetey, Wolali Ametepe, Isaac Asampana, and Lucas College. "Analysis of The Effects of Information System On Service Delivery At DVLA." International Journal of Engineering Technology and Sciences 4, no. 2 (2017): 92–103. http://dx.doi.org/10.15282/ijets.8.2017.1.8.1083.

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An Information System (IS) offers various benefits in managing transactions between an organization and its customers. Lack of Information system purely oriented to customer satisfaction leads to long waiting lines by customers in service delivery. It will influence negatively on-expected revenue and profit to various establishments in the long term. With recent trends in specific IS applications, expectations are that if waiting lines are not eliminated, perhaps may be reduce drastically in service delivery. Several steps were taken in putting measures in place by expanding facilities, provid

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Rathbone, Richard. "A Murder in the Colonial Gold Coast: Law and Politics in the 1940s." Journal of African History 30, no. 3 (1989): 445–61. http://dx.doi.org/10.1017/s0021853700024476.

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This article looks at a murder case which resulted from allegations of ‘ritual murder’ in the course of Nana Sir Ofori Atta's final funeral rites in Akyem Abuakwa, Ghana, in 1944. At the level of the Akyem state, the accusations came from an affronted section within the polity, the Amantow Mmiensa, who had been defeated by the Stool in the course of the 1932–3 disturbances arising from the Native Administration Revenue Ordinance but whose grievances against the Okyenhene were of greater antiquity. The accused were all descendants of past kings of Akyem. At the level of the Gold Coast state, th

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Koranteng, Richard Twum Barimah, and Guoqing Shi. "Analyzing the Relevance of VRA Resettlement Trust Fund as a Benefit Sharing Mechanism." Journal of Sustainable Development 11, no. 4 (2018): 99. http://dx.doi.org/10.5539/jsd.v11n4p99.

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The Volta River Authority Resettlement Trust Fund’ (VRA RTF) was established by the Ghanaian Government, with some threshold of assistance the VRA outfit. More than thirty years after the dam’s construction project got its finality, a scheme was subsequently introduce to ensure that earnings emanating from the dam’s activities would be of immense relevance to the deranged folks by providing socio-economic amenities like water and sanitation, infrastructural developmental projects among others. However, financing deficiencies appear to be an indispensable and integral setback as far as the purs

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Nyarko, Israel Kofi, Edinam Agbemava, and Albert K. Bediako. "Effectiveness and Usefulness of Personal Tax Reliefs: A Study of Ghana Revenue Authority’s Domestic Tax Division." Asian Journal of Economics and Empirical Research 3, no. 1 (2016): 59–70. http://dx.doi.org/10.20448/journal.501/2016.3.1/501.1.59.70.

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Abubakari, Maliha, Yiadom Kwadwo Boakye, Augustine Arko Blay, Ezekiel Clottey Attuquaye, and Fred Yeboah Agyemang. "Technology for revenue mobilization: the case of the Ghana Revenue Authority." SN Social Sciences 4, no. 11 (2024). http://dx.doi.org/10.1007/s43545-024-00993-8.

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Omane, Freda Asantewaa, and Frederick Affum. "Utilization of Tax Reliefs among Workers in Ghana: A Case Study of University Hospital, Legon." Asian Journal of Economics, Business and Accounting, October 2, 2020, 1–16. http://dx.doi.org/10.9734/ajeba/2020/v18i230277.

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The study examined the reasons why public workers do not utilize Ghana’s tax relief scheme and its associated challenges with the University Hospital, Legon as the case study. The mixed method approach was adopted thus using both qualitative and quantitative method of collecting data. Questionnaires were distributed to and responses obtained from 174 staffs of the University Hospital, Legon selected using the stratified random sampling and the simple random sampling method whereas four (4) purposively selected officials of the Ghana Revenue Authority were also interviewed. Majority of responde

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Abane, Juliana Abagsonema, Edward Brenya, and Andrews Boakye Agyapong. "Employee perception of electronic human resource management and COVID-19 restrictions in public organizations: the experience of Ghana Revenue Authority, Bono Region." Future Business Journal 9, no. 1 (2023). http://dx.doi.org/10.1186/s43093-023-00266-5.

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AbstractThe purpose of this study was to find out what measures were taken to manage human resources during the COVID-19 pandemic by the Ghana Revenue Authority in Ghana. This was necessary because, even though electronic human resource practices have been implemented in most public organizations in the country, it was uncertain whether or not these practices were vital in delivering public service during the peak of the pandemic at the regional level due to government restrictions implemented to curb the spread of the virus. The study used 78 employees of the Ghana Revenue Authority in the Bo

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Suleman, Mariama. "Trend in Revenue Performance before and After Integration of Ghana Revenue Authority (GRA): The Case of Wa Municipality, Ghana." International Journal of Humanities & Social Studies 8, no. 11 (2020). http://dx.doi.org/10.24940/theijhss/2020/v8/i11/hs2011-076.

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Carsamer, Emmanuel, and Anthony Abbam. "Religion and tax compliance among SMEs in Ghana." Journal of Financial Crime ahead-of-print, ahead-of-print (2020). http://dx.doi.org/10.1108/jfc-01-2020-0007.

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Purpose The purpose of this study is to assess the suitability of religion and religiosity in small and medium-scale enterprises’ (SMEs) tax compliance in Ghanaian markets. The current research attempts to obtain insights into the advantages of Ghanaian religious notoriety in tax compliance based on the perceptions of entrepreneurs. Design/methodology/approach A questionnaire survey is the main tool used in this research. A total of 472 questionnaires were distributed to SMEs without Ghana revenue authority. Because of self-administered instrument, all the questionnaires were returned for anal

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Atuahene, Sampson Agyapong, YuSheng Kong, and Geoffrey Bentum-Micah. "Evaluating the Effectiveness and Efficiency of Tax Administration System in Ghana, Case Study of Sunyani Municipal Assembly." International Journal of Scientific Research and Management 6, no. 12 (2018). http://dx.doi.org/10.18535/ijsrm/v6i12.em09.

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In as much as most countries benefit from external sources of funds and grants, her major reliable source of fund is the one generated internally. In a developing country, taxation is one of the major forces behind which the country can develop. Whiles Ghana Revenue Authority is one of the agencies which can mobilize such funds for the benefit of the nations; it is not easy to find tax payers for assessment and eventually to pay their taxes. This study evaluated the efficiency and effectiveness of the tax administration system of the Ghana Revenue Authority (GRA). The field of the tax ad

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Zuzie Suglo Rakibu and Dr. John Kwaku Amoh. "A Critical Analysis of the Impact of Tax Audit Policies on Tax Compliance in Ghana." International Journal of Business & Management, May 26, 2025. https://doi.org/10.24940/theijbm/2025/v13/i3/bm2503-005.

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Tax compliance remains a significant challenge in Ghana, limiting revenue generation for critical public services. Non-compliance, including tax evasion and underreporting, has prompted authorities to strengthen tax audit policies. This study examines the effectiveness of regular audits, automated audits, quality assurance policies, and their educational role in improving compliance. The study's main objective is to assess the impact of desk, field, and back-duty audits on compliance, the role of automation in tax audits, and the influence of quality assurance policies on tax compliance in Gha

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-, Fatimah Jibril Bawa, and Christopher Boachie -. "The Effectiveness of Formal Tax Education on Legal Tax Knowledge in Ghana’s Informal Sector." International Journal For Multidisciplinary Research 6, no. 6 (2024). https://doi.org/10.36948/ijfmr.2024.v06i06.31923.

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The small and medium-scale enterprises (SMEs) have continuously played a significant role in Ghana over the years. They are credited with bringing about socio-economic growth in the country by creating jobs and alleviating poverty. However, despite the sector's vast size and diverse nature, it poses significant challenges to tax compliance and administration in Ghana. Moreover, despite efforts by the Ghana Revenue Authority (GRA) to engage with informal sector workers through outreach programs, gaps in understanding tax regulations remains, resulting in limited compliance results from the sect

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Agbenyo, Wonder, Yuansheng Jiang, and Prince Komla Cobblah. "Assessment of Government Internal Control Systems on Financial Reporting Quality in Ghana: A Case Study of Ghana Revenue Authority." Business and Economics Journal 09, no. 04 (2018). http://dx.doi.org/10.4172/2151-6219.1000373.

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"Addressing the Challenge of an Efficient Billboard Management in Accra Metropolitan Area." International Journal of Engineering and Advanced Technology 9, no. 1 (2019): 591–97. http://dx.doi.org/10.35940/ijeat.a9727.109119.

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The urban planning of Accra has become very essential to develop the capital city of Ghana. The inability of the local government authority to efficiently managed billboards in the city by easily tracking the locations of installed billboards and effectively segregate the expired mounted billboards from the unexpired ones has become a major challenge. The need for an efficient system to properly manage billboards within Accra Metropolitan Assembly has become very essential. A web base system is developed to efficiently manage all billboards installed within the Accra Metropolitan Assembly in o

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Tetteh, Joseph Emmanuel, John Haizel-Commeh, and Benjamin Otchere-Ankrah. "Online Service Quality of State Organizations: A Study of Online Services of Ghana Revenue Authority." Journal of Internet Commerce, August 16, 2022, 1–29. http://dx.doi.org/10.1080/15332861.2022.2109877.

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Zuzie Suglo Rakibu and Dr. John Kwaku Amoh. "The Effect of Public Tax Policies on Tax Compliance in Ghana: The Specific Case of Tax Waivers, Tax Amnesty, Concessions and Personal Reliefs." International Journal of Business & Management, May 26, 2025. https://doi.org/10.24940/theijbm/2025/v13/i3/bm2503-004.

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Tax compliance is critical for economic stability and development, yet Ghana continues to face challenges in ensuring voluntary tax compliance. Despite the implementation of public tax policies such as waivers, amnesties, corporate tax concessions, and personal reliefs, their effectiveness in enhancing compliance remains uncertain. The main goal of this study is to examine the impact of these policies on tax compliance in Ghana, identifying potential loopholes and proposing policy improvements. A quantitative research design was employed, utilizing both secondary data from the Ghana Revenue Au

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"Determinants of the Tax Compliance and Fairness Perceptions of Taxpayers on the online Tax System. A Case of Ghana." Journal of Humanities & Social Sciences 6, no. 10 (2023): 327–37. http://dx.doi.org/10.33140/jhss.06.10.02.

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In the face of the growing digital economy of Ghana, the Ghana revenue authority as part of its goal to increase domestic revenue mobilization has introduced an online tax system. The objective of the study is to determine the determinants of taxpayers’ perception of the fairness of the tax system and the determinants of their tax compliance. Data were collected using questionnaires from 380 respondents and analyzed using Microsoft Excel and Stata version 14. Results showed that there is a negative relationship between tax compliance and tax complexity. Educational level and income levels have

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Anim, Isaac Kwadwo, Emelia Awotwe, Kwamena Minta Nyarku, and Lawrence Yaw Kusi. "Tax Administration, Tax Incentive and SMEs’ Growth: The Moderating Effect of Firms Size." Journal of Business and Enterprise Development (JOBED) 9 (March 15, 2021). http://dx.doi.org/10.47963/jobed.v9i.180.

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The study examined the effect of tax administration and tax incentives on the growth of small and medium enterprises in the Kumasi Metropolis of Ghana. Explanatory research design supported by the quantitative research approach was employed. Structured questionnaires were administered for the collection of the primary data from 115 SMEs operating in the metropolis. The multiple regression results revealed that tax administration accounts for a statistically significant positive weak variance in SMEs’ growth, whilst tax incentives account for a statistically significant positive moderate varian

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Kuusaana, Elias Danyi. "Property rating potentials and hurdles: what can be done to boost property rating in Ghana?" Commonwealth Journal of Local Governance, June 13, 2015, 204–23. http://dx.doi.org/10.5130/cjlg.v0i0.4495.

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Population growth in many of Africa’s towns and cities has outpaced local authority capacity to provide efficient management, infrastructure and financing. There is already debate over the capability and capacity of urban local governments to provide basic services to a growing population, due to budget constraints and inability to raise the required local-level revenue. This paper looks at how the potential of property rating can be harnessed to generate the bulk of revenue needed for local-level development, despite the huge default rates across Ghana. Focusing on Wa Municipality as a case s

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Fumey, Michael Provide, John Wiredu, and Agnes Nyamenaose Essuman. "Evaluating taxation’s dual impact on business and social development: A case study of the Cape Coast metropolis in Ghana." Financial Statistical Journal 7, no. 1 (2024). http://dx.doi.org/10.24294/fsj.v7i1.3833.

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Tax revenue is an important public asset that contributes significantly to a nation’s economic development. The primary function of every government is to make provision in terms of infrastructure facilities, development, and better living conditions for its people. Due to the government’s limited resources, it is necessary to impose taxes on all residents and businesses to strengthen its financial situation because it is impossible for it to carry out this large task in an effective manner. Governments have always passed numerous tax laws, and they have been amended to withstand the test of t

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Fumey, Michael Provide, John Wiredu, and Agnes Nyamenaose Essuman. "Evaluating taxation’s dual impact on business and social development: A case study of the Cape Coast metropolis in Ghana." Financial Statistical Journal 6, no. 2 (2024). http://dx.doi.org/10.24294/fsj.v6i2.3833.

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Tax revenue is an important public asset that contributes significantly to a nation’s economic development. The primary function of every government is to make provision in terms of infrastructure facilities, development, and better living conditions for its people. Due to the government’s limited resources, it is necessary to impose taxes on all residents and businesses to strengthen its financial situation because it is impossible for it to carry out this large task in an effective manner. Governments have always passed numerous tax laws, and they have been amended to withstand the test of t

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Appiah, Daniel, Horsu Isaac, and Kenneth Larbi. "Assessing the Consequences of Employee Turnover on Organizational Performance, a Case Study in Ghana Revenue Authority (GRA)." SSRN Electronic Journal, 2024. http://dx.doi.org/10.2139/ssrn.4975463.

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Acquah, Anthony. "E-taxing maturity in developing economies: evidence from corporate tax payers in Ghana." Digital Policy, Regulation and Governance, October 1, 2024. http://dx.doi.org/10.1108/dprg-06-2024-0131.

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Purpose The adoption of e-taxing plays an important role in modernizing tax administration. Ghana, like many other developing countries, has adopted e-taxing to modernize its revenue collection processes and improve its tax-to-GDP ratio. This study aims to examine the current state of e-taxing maturity in Ghana, focusing on the advancements made and what can be done to achieve a mature e-taxing system. Design/methodology/approach Through qualitative design, interviews were conducted with Ghana Revenue Authority, National Information Technology Agency and Businesses to provide an in-depth under

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