Ghana: tax administration reforms (1985-1993) seth e terkper abstract bo ld changes in ghana's tax administration played a key role in improving the country's revenue mobilizatio n and overall fiscal health this paper describes and analyzes these changes and a number of countries have grappled with these problems by establishing revenue. Payment of tax cit is due for payment at the same time as the due date for filing the return the tax is payable in four equal instalments at the end of each quarter (ie march, june, september, and december) in each year of assessment, but such payments are not deemed to be the actual tax payable.
Tax administration problems in developing countries thus demand the design of tax reforms, as well as a way of dealing with the severe limitations imposed by administrative realities ghana’s experience with tax administration reforms illustrates not only the challenges. Construction ( masonsinformal sector reducing the high incidence of tax evasion and using information technology in support of tax administration3 scope of study in an attempt to identify the problems of tax collection in ghana.
Tax administration in ghana: perceived institutional challenges by daniel armah-attoh and mohammed awal december 2013 2 notwithstanding the perceived problems in the country’s tax system and administration, ghanaians appear to have accepted with little difficulty the civic. The tax system in nigeria is made up of the tax policy, the tax laws and the tax administration all of these are expected to work together in order to achieve the economic goal of the nation. The tax net needs to be widened at existing tax rates to generate more tax revenues without harming the poor however, there are significant problems that constrain the ability to improve efficiency in tax administration and generate more revenue at existing tax rates.
Forms of taxes in ghana in ghana tax as an economic tool can either be direct or indirect direct tax a direct tax is an economic tool which is demanded from the very persons who, it is intended or desired to pay it problems and prospects of personal income tax administration on achaba riders in kano metropolis by:. Ghana has relatively a long tax history on tax administration according to the report of the tax review commission (parts 1, 2 & 3), accra, (1977) the first custom law was first passed under colonial rule in 1855 and later replaced in 1876 by a custom law based in the uk. 1 implementing a revenue authority model of tax administration in ghana: an organizational learning perspective frank l kwaku ohemeng school of political studies.
Ghana has a relatively long history of tax administration the first customs law was passed under colonial rule in 1855 and later replaced in 1876 by a customs law based on the uk. Other means of increasing tax revenue include changes to the structure of taxation and extensive reorganisation of the tax administration system it appears that in ghana far more emphasis is being placed on expanding the tax base or changes to the structure of taxation to the neglect of reforming of the tax administration system.
For wholesale reform of the tax administration (barbone, das-gupta, wulf and hansson 1999 ghura 1998) third, in some aid-dependent african countries the shift to a semi-autonomous revenue authority model was also attractive to foreign donors because it created opportunities for more widespread reforms of the tax administration (therkildsen 2004. Responsibility of tax administration nigeria lack enforcement machineries which include among other things, adequate manpower, computers and effective postal and communication system the study has clear practical implications for tax practitioners and governments policy makers in developing countries in particular. Tax administration in ghana and its problems a research proposal assessing the effectiveness and effeciency of tax administration in kumasi background of the study tax administration attaches great importance to all forms of taxes, in the sense that they aim at reducing tax evasion to its minimum level.