Second International Conference on Advances In Economics, Social Science and Human Behaviour Study - ESSHBS 2015
Author(s) : SAMUEL OPPONG BOAMPONG
The role of the Ghana Revenue Authority (GRA) cannot be ignored. The primary responsibility of every government is to provide better or improved living conditions for its people. Carrying out infrastructure and developmental projects involves huge capital expenditures. To meet these expenditures the government relies on taxes, non-taxes as well as loans and grants from foreign countries. Taxes are expected to bring benefits to the economy of Ghana. This includes fiscal benefit which improves the development of the nation. The study identifies and examines the challenges facing the administration of taxes in Ghana. The study was undertaken to outline the various challenges of Ghana Revenue Authority and make some suggestions and recommendations to combat such challenges thereby helping to expand the tax net for the country. It came out from the study that the challenges were pertinent to both tax officials and the taxpayers. In view of this, recommendations were made, which I strongly believe that when these are comprehended to, it will ensure efficiency and effectiveness in the administration of income tax in Ghana.