Leveraging Digital Technology to Enhance Revenue Collection by Ghana Revenue Authority (GRA)

Abstract:

Revenue collection is an essential function of any government, and the Ghana Revenue Authority (GRA) is responsible for collecting taxes, customs duties, and other revenue on behalf of the Ghanaian government. In recent years, the GRA has been working to modernize and streamline its revenue collection processes through the use of digital technology. This dissertation examines how the GRA is leveraging digital technology to enhance revenue collection and improve transparency and accountability.

Introduction:

The Ghana Revenue Authority (GRA) is responsible for collecting taxes, customs duties, and other revenue on behalf of the Ghanaian government. Revenue collection is a critical aspect of any government’s operations, as it is the primary source of funding for public services and development projects. In recent years, the GRA has been working to modernize and streamline its revenue collection processes through the use of digital technology. The aim of this dissertation is to examine how the GRA is leveraging digital technology to enhance revenue collection and improve transparency and accountability.

Literature Review:

Previous research has shown that digital technology can help improve revenue collection by reducing costs, improving efficiency, and increasing transparency and accountability. The use of online platforms and systems for tax registration, filing, and payment has been shown to increase compliance and reduce the administrative burden on taxpayers. Data analytics and business intelligence can also help improve revenue collection by identifying areas of non-compliance and high-risk taxpayers. The use of digital records and electronic systems can also improve transparency and reduce the likelihood of fraud and corruption.

Methodology:

The methodology for this dissertation involves a combination of primary and secondary research. Primary research will be conducted through interviews with key stakeholders at the GRA, including tax officials, IT professionals, and management staff. Secondary research will involve a review of existing literature on the use of digital technology for revenue collection, as well as an analysis of data from the GRA on revenue trends and taxpayer behavior.

Results:

The results of the research show that the GRA is leveraging digital technology to enhance revenue collection in several ways. The GRA has developed an online portal for tax registration, filing, and payment, which allows taxpayers to easily and securely submit their tax returns and payments from anywhere with an internet connection. The use of data analytics and business intelligence is also helping the GRA to identify areas where revenue collection can be improved, such as by targeting high-risk taxpayers or identifying areas of non-compliance. The use of digital records and electronic systems is also improving transparency and reducing the likelihood of fraud and corruption.

Conclusion:

The use of digital technology is helping the GRA to modernize and streamline its revenue collection processes, making them more efficient, transparent, and accountable. However, there are challenges to leveraging digital technology for revenue collection, such as ensuring data security and privacy and ensuring that taxpayers have access to the necessary technology and internet connectivity to use online systems. Nonetheless, by addressing these challenges and continuing to innovate, the GRA can further enhance its revenue collection processes and contribute to the economic development of Ghana.