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Mending the tax net in Ghana a perspective of tax officials

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dc.contributor.author Appiah, O.
dc.date.accessioned 2024-04-29T11:23:35Z
dc.date.available 2024-04-29T11:23:35Z
dc.date.issued 2022
dc.identifier.uri http://41.74.91.244:8080/handle/123456789/3398
dc.description A dissertation in the Department of Accounting, School of Business, submitted to the School of Graduate Studies in partial fulfilment of the requirements for the award of the degree of Master of Business Administration (Accounting ) in the University of Education, Winneba en_US
dc.description.abstract The purpose of the study focused on exploring areas of mending the tax net from the tax officials’ perspective. The theoretical framework for this study was anchored on the deterrence theory and principal-agent theory. The study adopted a qualitative approach using a case study and thematic analysis to analyse responses. A sample of twelve (12) respondents consisting of tax officials at Swedru GRA office was purposefully selected for this study. Three main objectives were set to explore this study; knowledge of various loopholes in the tax system, various tax reforms that have contributed to mending the tax net and contemporary strategies to improve tax compliance. The study's findings indicated that tax systems that contain tax loopholes include; income tax, property tax and tax on domestic goods and services. Again, Covid-19 Health Recovery Levy Act, Financial Sector Recovery Levy Act, Energy Sector Levy (Amendment), and Electronic Transfer levy Act) are various tax reforms that have contributed to mending the tax net. Contemporary tax compliance strategies include; responsible accountability, digitization and formalized stakeholder engagement. The study recommended that GRA consider amending systems supporting income tax, property and domestic tax. Robust systems should be adopted. Again, actual tax rates are to be charged on these various tax forms. Outrageous tax rates are an indication of an unforeseen tax loophole. The study suggested a quantitative approach, and other geographical jurisdictions confirmed research results at Swedru GRA office. en_US
dc.language.iso en en_US
dc.publisher University of Education Winneba en_US
dc.subject Tax en_US
dc.subject Net en_US
dc.subject Ghana en_US
dc.title Mending the tax net in Ghana a perspective of tax officials en_US
dc.type Thesis en_US


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