Automation of tax collection by Ghana Revenue Authority (Asokwa Office)

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For any government to match in performance with the growth and expectations of its citizenry, it must significantly increase its fiscal ability of revenue collection without incurring costly recurring overheads that will erode it. Automated systems have been proven to be capable of introducing massive efficiencies to business processes that can result in increased revenue. Applying technological solutions towards the strategic goals for government will be a key step towards transforming government into an entity that can keep abreast of the needs, requirements and expectations of today's modern world. The aim of this study was to examine the automation of tax collection by the Ghana Revenue Authority. After interviewing twenty (20) officials from the Asokwa branch of Ghana revenue authority (GRA) in automation system it can be said that the automation is a powerful monitoring tool for GRA. The research reports findings based on interview of staff of GRA‟s experiences with automation, indicated an efficient and effective means of tax administration. The evidence suggests a positive effect of automation system usage and the cost of tax administration, and effective means of revenue collection. Additionally, automation was significantly related with tax clearance time. The research makes significant empirical contribution to analyzing tax automation and administration cost, time efficiency and effectiveness of revenue collection. The results are consistent with the notion that automation leads to efficiency in tax administration. As such, the primary aim of computerized revenue collection (automation system) must be to dramatically increase cash receipts and better monitoring in order to effectively sustain the utility and generate an acceptable return on investment related to the system.
A Thesis submitted to the Department of Accounting and Finance, Kwame Nkrumah University of Science and Technology in partial fulfilment of the requirements for the degree of Master of Business Administration (Accounting Option)