Human resource development in the Value Added Tax(VAT) Service : (a case study of the VAT Secretariat in Accra)

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with training, it extends far beyond this and implies the development of the capabilities for work of all persons. Human resource development includes such areas as information, awareness, ethics, motivation and behaviour and strategic capacity for developing and linking these issues. It is now acknowledged that without qualified, motivated and committed staff, the state cannot play the role assigned to it in a rapidly changing and globalised economy. It is in the light of this that the study sought to find out the Human Resource Development in the Value Added (VAT) Service — a vital revenue-collecting service of the country. The basic hypothesis underlying the study is that the VAT Service will develop its human resources in spite of its economic and financial constraints. Data were collected using questionnaire and interviews. Other sources of data were from administrative records, published VAT news, specialised libraries, journals and the Internet. These were presented in tables, graphs, bar and pie charts. The study revealed that in spite of financial and economic constraints, the VAT Service is developing its human resources. However, it was recommended that attention be given to the use of Quality Circles approach, which is cost-effective, to training and solving specific problems. It was also found out that the quality of training needed some attention rather than the number of times training is organised.
A thesis submitted to the Department of Economics and Industrial Management, Kwame Nkrumah University of Science and Technology in partial fulfilment of the requirements for the award of Master of Business Administration (MBA) degree, 2004