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)
View Solution
The Ghana Revenue Authority’s governance structure is headed by 9-member Board of Directors made up of:
- Chairperson,
- The Commissioner -General of the Authority. Commissioner General who is the CEO. The Commissioner-General is responsible for the day-to-day administration of the affairs of the Authority and is answerable to the Board. The Commissioner- General is assisted by three Commissioners namely:
* Domestic Tax Revenue Division
* Customs Division
* Support Service - A representative of the Ministry of Finance not below the rank of a Director,
- A representative of the Ministry of Trade and Industry not below the rank of a Director,
- The Governor of the Bank of Ghana or a representative of the Governor not below the rank of a Deputy -Governor, and
- Four other persons from the private sector, two of whom are women.