ABSTRACTThe goal of this study was to assess the Self-Assessment Tax (SAS) collection procedures adopted by the Ghana Revenue Authority (GRA) with a focus on prospects and challenges to the institution in the Bono Region. To achieve this objective, the descriptive approach combined with a cross-sectional design was adopted using …
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ABSTRACTThe goal of this study was to assess the Self-Assessment Tax (SAS) collection procedures adopted by the Ghana Revenue Authority (GRA) with a focus on prospects and challenges to the institution in the Bono Region. To achieve this objective, the descriptive approach combined with a cross-sectional design was adopted using questionnaire to elicit information from taxpayers, staff and management of the GRA. Because the SAS is limited to selected firms, a sample of 55 firms and 39 staff and management of GRA was used. Convenience sampling technique was used to select the taxpayers while the purposive sampling technique was used for the staff and management of GRA who are in-charge of SAS in the region. Data gathered was analysed using descriptive and inferential statistical tools. The descriptive statistics were presented by means of percentages, mean and standard deviations. The findings showed that the system has enhanced tax compliance, reduced the workload on tax administrators, well patronized by taxpayers, and there is little engagement with agents of the tax administration e.g., Furthermore, findings indicated that tax rates, tax audits, simplicity of the tax returns, probability of detection, ethics and attitude, perceptions of equity and fairness, and personal financial constraints determine the extent to which taxpayers will comply with tax. Hence, strong relationships or links were found to exist between these factors and tax compliance.. The study recommends to management of GRA to organize regular taxpayer engagements to take feedback from them and use the platform to address taxpayers concerns instead of waiting for someone to bring complaints.
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