Evaluating the Effectiveness and Efficiency of Tax Administration System in Ghana, Case Study of Sunyani Municipal Assembly

Abstract

In as much as most countries benefit from external sources of funds and grants, her major reliable source of fund is the one generated internally. In a developing country, taxation is one of the major forces behind which the country can develop. Whiles Ghana Revenue Authority is one of the agencies which can mobilize such funds for the benefit of the nations; it is not easy to find tax payers for assessment and eventually to pay their taxes. This study evaluated the efficiency and effectiveness of the tax administration system of the Ghana Revenue Authority (GRA). The field of the tax administration is of major importance to any tax system. The research brought to light that there is lack of the characteristics of a good tax system that is equity, certainty, convenience and economy. The legal structure is complex and includes axes - related laws, decrees, and rulings.