publication . Article . 2013

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

John Adu Kwame; Eric Tutu Tchao; Kwasi Poku;
Open Access English
  • Published: 01 Dec 2013 Journal: International Journal of Business and Social Research (issn: 2164-2540, eissn: 2164-2559, Copyright policy)
  • Publisher: MIR Center for Socio-Economic Research
Abstract
As part of the Government of Ghana’s plans to maximize tax mobilization, it recently integrated its Regional 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 ...
Subjects
free text keywords: Tax Administration Reforms, Tax evasion, Value Added Tax, Revenue Collection Agency (RCA), Ghana Revenue Authority., Business, HF5001-6182
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