Abstract:
This study examined the effect of digitalisation on tax collection in Ghana using
primary data which was sourced from Ghana Revenue Authority office in Agona
Swedru. To achieve this, the study employed the quantitative approach, with the
descriptive and longitudinal study being the design adopted for the study. The study
also adopted the Unified Theory of Acceptance and Use of Technology, Activity
Theory and Fiscal Exchange Theory in explaining the concept of digitalisation in tax
administration in Ghana. Further, in handling a sample size of one hundred and
twenty-four respondents, the primary data was imputed into Statistical Package for the
Social Sciences for descriptive statistics to be done. The study further employed the
regression analysis as the estimation of the conditional expectation of the dependent
variable given the predictive variables. The analytical results revealed that
digitalization has effects on tax collection. Also, there was an early indication from
the correlation analysis that, Electronic Payment System, Electronic Tax Registration
and Electronic Filing System are strongly and favourably correlated to Tax
Collection. The relationship between Tax Identification Number and Tax Collection is
significant but adverse due to poor electronic management system in Ghana by GRA.
Hence the study concluded that, digitalisation as indicated by the regression analysis
support that electronic registration, Electronic Filing of Tax Returns and TIN System
has strong association with Tax Collection although Electronic Payment System has
small association due to poor internet and technological system. Therefore, the study
recommended that policymakers should develop an interest in promoting
digitalisation in Tax Administration through funding and public education.
Description:
A dissertation in the Department of Accounting, School of Business, submitted to
the School of Graduate Studies in partial fulfillment
of the requirements for the award of degree of
Master of Business Administration
(Accounting)
in the University of Education, Winneba