The Ghana Revenue Authority (GRA) is prioritising voluntary tax compliance through improved taxpayer relations, digitalisation, transparent administration and fair enforcement, as it seeks to widen the country’s revenue base without imposing additional burdens on existing compliant taxpayers.
Commissioner-General of the GRA, Anthony Kwasi Sarpong, said building public confidence in the revenue authority was critical to achieving sustainable domestic revenue mobilisation, arguing that enforcement alone could not deliver long-term improvements in tax compliance.
Speaking at the 15th Ghana Economic Forum in Accra, he said taxpayers were more likely to fulfil their obligations when they understood the rules, received accurate information, were treated professionally and had confidence in the fairness of tax administration.
He identified trust as the foundation of voluntary compliance, stressing that the GRA must demonstrate fairness, professionalism and accountability in its dealings with businesses and individuals.
“Enforcement will always have its place; those who deliberately evade their obligations must be held to account. But no revenue authority can rely on enforcement indefinitely,” he said.
Mr. Sarpong explained that the Authority’s institutional transformation was anchored on six pillars: People and Culture; Revenue Mobilisation; Technology and Innovation; Data and Insight; Operational Excellence; and Stakeholder Trust and Public Confidence.
These pillars are intended to improve the institution’s capacity to collect revenue while strengthening its relationship with taxpayers.
A major component of the strategy is digitalisation, which is expected to make tax administration more efficient, reduce compliance costs and limit opportunities for revenue leakages.
The GRA has implemented the Integrated Tax Administration System (ITAS), which had stalled for four years up to December 31, 2024, but was implemented within nine months.
It has also introduced the Sentinel system to facilitate real-time VAT collection on digital services and is advancing the pilot implementation of fiscal electronic devices, with full rollout expected in 2027.
For customs administration, the Authority has deployed Publican AI to improve classification and valuation of imported goods, strengthening the accuracy of revenue assessments.
Mr. Sarpong said these technology-driven interventions would support better data collection and more effective administration while reducing the need for excessive manual processes.
He also emphasised the importance of broadening the tax base by bringing more businesses and individuals into the formal economy.
He said the current concentration of the tax burden on a relatively narrow segment of taxpayers was unfair and distorted competition, particularly when compliant businesses faced competitors operating outside the formal tax system.
The GRA, he explained, wanted formalisation to become an opportunity for small and medium-sized businesses to grow, access credit, bid for contracts and attract investment rather than something they perceived as a penalty.
The Commissioner-General further called for closer engagement between the Authority and the business community, urging companies to provide feedback on administrative processes that increase costs without adding value.
He said the GRA did not want its relationship with businesses to begin only when tax returns were due, audits commenced or disputes arose. Instead, it sought a collaborative relationship in which the Authority understood business realities and worked with taxpayers to resolve challenges without compromising the enforcement of tax laws.
The strategy also includes investment in the technical competence, leadership and working conditions of GRA staff, recognising that digital systems alone cannot deliver effective administration without a strong institutional culture.
Mr. Sarpong said the Authority’s ambition was to increase annual collections from GH¢153 billion in 2024 to approximately GH¢310 billion by December 2028, with growth driven principally by a broader tax base, improved data, modern systems, reduced leakages and economic expansion rather than new taxes or higher rates.
He maintained that the ultimate measure of a successful revenue authority should extend beyond the amount collected to include its professionalism, integrity and contribution to national development.
Source: businesspostonline
