ABSTRACT

Revenue from tax which is a big source of revenue to the Government has been a major concern to many developing countries such as Ghana in recent times. This due to the fact that taxation faces a lot of challenges in developing countries, and once these challenges are not properly dealt with, it becomes a big disadvantage to the government and citizens of that country, as enough revenue will not be generated to the government. Various challenges such as complex tax structure, tax evasion, and inadequate logistics are making taxation difficult in Ghana. All these challenges reduce the amount of revenue generated by the Government. The inability of the government to tackle these challenges will encourage economic instability, poor infrastructural development and poor economic growth.

The researcher used Internal Revenue Service Ghana (Eastern Regional Office), as a case study to find out the challenges associated with income taxation in Ghana, as well as solutions to these challenges.

Concerning methodology, data used in compiling this research were gathered from both primary and secondary sources. The management and employees of Internal Revenue Service (Eastern Regional Office) were issued questionnaires. Text Books, Magazines and News Papers on Taxation were also used in compiling this research.

Based on the findings revealed from the data analysis and interpretation, the researcher came up with some suggestions and recommendations. The major findings in this study include: the challenges facing income taxation in Ghana, the causes of tax evasion in Ghana, and ways to properly address the challenges identified. These findings and recommendations, in view of the researcher, will help improve income tax administration in Ghana, if implemented by the government of Ghana, and other tax authorities such as the Internal Revenue Service of Ghana.

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