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Please use this identifier to cite or link to this item: http://hdl.handle.net/123456789/8595

Title: Tax administration in the kumasi metropolis (A Case Study of Ghana Revenue Authority, Suame Branch)
Authors: DANQUAH, HARRY OFORI
Issue Date: 8-Apr-2016
Abstract: The objective of the study was to identify the problems that the Ghana Revenue Authority (GRA) faced in the administration of tax. Specifically the study aimed at ascertaining whether the set targets for tax collection are attained, finding out why the people in Suame Magazine evade taxes and finally identifying the challenges faced in the administration of tax in Suame Magazine, Kumasi. The researcher solicited for the views of taxpayers and management staff concerning tax administration. A case study was chosen for this study. The researcher administered the questionnaires and conducted interviews personally. The sample for the study were 53 employees comprising of 50 taxpayers and 3 management staff drawn from GRA, Suame branch.. It was also revealed by the study that no trust in government, high rate charged, unfair treatment of organizations by tax administrators, low level of knowledge on tax by tax payer, weakness in the laws against tax evaders, poor attitudes of tax collector towards tax payer, unskilled manpower / personnel to collect the tax, and poor monitoring were reasons why some taxpayers evade tax. The study also identified that low registration rate of taxpayers, lack of efficient tax administration, inadequate resources to sustain and facilitate the operations of tax authorities, inadequate modern technology, and poor remuneration of tax administrators by management of GRA were identified as challenges to effective tax administration. The study made recommendations to help improve tax administration.
Description: A Thesis Submitted to Department of Accounting and Finance Kwame Nkrumah University of Science and Technology, School of Business in Parital Fulfillment of the Requirement for the Award of Masters of Business Administration (Accounting Option), 2015
URI: http://hdl.handle.net/123456789/8595
Appears in Collections:College of Arts and Social Sciences

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