- 5 Marks
AT – May 2017 – L3 – Q1a – Tax Administration in Ghana
Discuss the governance structure of the Ghana Revenue Authority as part of tax administration reforms in Ghana.
Question
a) Tax reforms have characterised global taxation. Countries have embarked on various reforms geared towards improvement in tax revenue to help provide the basis for infrastructure and guarantee sustainable development. Ghana has not been left out in these critical tax reforms.
Tax administration in Ghana therefore has seen a number of reforms since the 1960s, with the most recent being the integration of the Revenue Agencies to an Authority to act as a one-stop shop as per the Ghana Revenue Authority Act, 2009 (Act 791).
Required: Discuss the governance structure of the Ghana Revenue Authority.
(5 marks)
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