Assessing the challenges facing small and medium scale enterprises sourcing funding in Ghana (A case study of cold stores in the Kumasi Metropolis

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The study identified and analyzed the challenges to the successful implementation of the TRIPS (Total Revenue Integrated Processing System) of Ghana Revenue Authority (GRA). Effective tax administration is the goal of most nations since taxes emerges as the majority source of funds for governments to run developmental projects. E-government is the use of internet and telecommunication network for effective service delivery. GRA performs almost every task manually and this has resulted in high cost of compliance, low compliance level of taxpayers, poor service delivery and corrupt system. As part of the Electronic-Ghana (e-Ghana) project, TRIPS was acquired to enhance and raise service performance of GRA, based on a strategic and modernization plan commencing from 2012-2014 but is experiencing many setbacks, and has failed to meet the completion date. Qualitative semi structured face-to-face interviews and questionnaire via snowball sampling method and observations were used to gather primary data from employees of GRA. The study covered all the district offices in Accra that are currently using the TRIPS. Responses gathered were transcribed, translated and analyze by descriptive explanations to ensure clearer illustrations of data collected. The results indicate several challenges hampering the successful implementation of the TRIPS. However there were some suggestions and recommendations that include employing permanent project manager, re-analyze and re-strategize the project, project evaluation in the pilot offices, involvement of stakeholders, improve infrastructure, training, acquisition of bigger capacity servers and routine project evaluation. GRA would be strategically poised with an efficient and effective tax administration to maximize revenue for the benefit of the Ghanaian citizen
A thesis submitted to the School of Business, KNUST in partial fulfilment of the requirement for the award of the degree Of Master of Business Administration in Finance, 2016