The impact of amalgamation of tax agencies on revenue mobilisation in Ghana: a case of Ghana Revenue Authority in Kumasi Metropolitan Area

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AUGUST, 2015.
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This study examines the impact of the amalgamation of the tax agencies on revenue mobilisation in Ghana using GRA within the Kumasi Metropolis as a case study. Convenience sampling was used in selecting the respondents for the study. Data has been gathered through the use of questionnaires and an interview guide. The Statistical Package for Social Sciences (SPSS) was used in analysing the data. The findings revealed that the amalgamation of the revenue agencies has helped in ensuring that revenue mobilization procedures are effective. The findings from the study indicated that the amalgamation of the revenue agencies has helped in ensuring that budgeted tax revenue is always achieved. The findings from the study further indicated that tax payers are able to pay their taxes easily after the amalgamation. The results from the study also revealed that there has been an increment in the number of tax payers after the amalgamation of the revenue agencies compared to previous years before the amalgamation. The analysis indicated that one of the impacts of the amalgamation of the revenue agencies on tax compliance is that it has helped ensure proper bookkeeping by tax payers. The analysis shows some of the challenges facing GRA includes lacks regional office heads to coordinates the activities of the STOs and MTOs in the various regions, lack of certainty on the part of tax payers regarding the specific offices where their files have been transferred, and lack of the necessary logistics and personnel in order to operate effectively among others. The analysis also revealed that in order to ensure effective and efficient operation of GRA, certain measures should be put in place including continuous organization of workshops by GRA for its staffs in order to equip them with the necessary skills and expertise needed to carry out their activities. There is also the need for rigorous and intensive tax education for tax payers in order to let them know the benefits they will enjoy by paying their taxes regularly. In addition, proper training should be organised for GRA staffs in order to improve upon their knowledge.
A thesis submitted to the Department of Marketing and Corporate Strategy, School of Business, Kwame Nkrumah University of Science and Technology, in partial fulfilment of the requirements for the degree of Master of Business Administration (Strategic Management).