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Tax Write-Off and Remission on Revenue Mobilization in Wiawso Municipal Assembly of Ghana

Author

Listed:
  • Joseph Kofi Nkuah

    (School of Business, Christian Service University College, Kumasi, Ghana)

  • Christopher Bright Daboug

    (School of Business, Christian Service University College, Kumasi, Ghana)

  • Ampong Isaac

    (School of Business, Christian Service University College, Kumasi, Ghana)

Abstract

The maiden budget of the Akufo-Addo administration, presented by the Finance Minister on Thursday, March 2, 2021, saw the downward revision of certain taxes while others were completely abolished. According to Public Finance General Directorate, the purpose of taxation as enshrined in the French laws is “for the maintenance of public force and administrative expenses†. The need therefore to increase internally generated funds have been at the center stage of most developing countries, as Donor Partners insist on ensuring efficiency in tax administration before loans can be granted. Against the backdrop of tax cuts announced in the 2021 budget, this study seeks to evaluate the effect of tax cuts on revenue mobilization in the Wiawso Municipal Assembly of Ghana. The study employed the purposive sampling technique, making use of a population of 50. The result of the study showed that there is a strong negative relationship between tax cuts and revenue mobilization. Hence tax cuts can be assumed to reduce revenue mobilization. It also came to light that non-compliance was the main challenge facing the revenue collectors in the Wiawso Municipality. In the light of the above, the following recommendations were made. Government should support GRA by providing the necessary resources needed by the staff to carry out their daily activities effectively. For instance, the introduction of the taxpayer identification system. Technical training should also be organized regularly for GRA staff in other to help them acquire the necessary technical skills needed to carry out their activities effectively.

Suggested Citation

  • Joseph Kofi Nkuah & Christopher Bright Daboug & Ampong Isaac, 2021. "Tax Write-Off and Remission on Revenue Mobilization in Wiawso Municipal Assembly of Ghana," Business, Management and Economics Research, Academic Research Publishing Group, vol. 7(3), pages 70-78, 09-2021.
    • Handle: RePEc:arp:bmerar:2021:p:70-78
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    References listed on IDEAS

    as
    1. Bev Dahlby & Ergete Ferede, 2012. "The effects of tax rate changes on tax bases and the marginal cost of public funds for Canadian provincial governments," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 19(6), pages 844-883, December.
    2. Mr. Anthony J. Pellechio & Mr. Vito Tanzi, 1995. "The Reform of Tax Administration," IMF Working Papers 1995/022, International Monetary Fund.
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