- Tax Compliance Key to Ghana’s Fiscal Recovery – GRA
The Ghana Revenue Authority has renewed its call on businesses and individual taxpayers to comply fully with the country’s tax laws, as government intensifies efforts to strengthen domestic revenue mobilisation and reduce reliance on external borrowing.
Speaking on Time with GRA – GRA Connects, Tax Administrator and Coordinator of Domestic Tax Revenue Division Projects at the GRA, David Lartey-Quarcoopome, said voluntary compliance remains central to Ghana’s fiscal recovery and long-term development agenda.
He stressed that stronger engagement between taxpayers and the Authority is critical to improving compliance, broadening the tax base and ensuring that the state has the resources needed to finance public services.
The renewed campaign comes at a time when Ghana is seeking to rebuild fiscal buffers following years of debt pressures, macroeconomic instability and expenditure constraints.
Domestic revenue remains one of the most important pillars of public finance, supporting investment in infrastructure, healthcare, education, security and social intervention programmes.
For the GRA, the message is simple: Ghana’s development cannot be financed sustainably if taxpayers fail to register, file returns, issue proper invoices and keep accurate records.
Mr Lartey-Quarcoopome urged taxpayers to make use of the Authority’s taxpayer service centres and digital platforms, noting that access to clear and timely information is a fundamental right under the country’s tax administration framework.
He said taxpayer education is essential because many compliance failures arise not only from deliberate evasion but also from poor understanding of filing obligations, documentation requirements and statutory timelines.
The GRA official reminded businesses and individuals that registration, timely filing of returns, issuance of tax invoices and proper record-keeping are mandatory obligations under the Revenue Administration Act, 2016, Act 915.
Failure to comply, he warned, could expose taxpayers to penalties, interest charges and other legal sanctions.
The reminder is particularly important for small businesses, self-employed persons and informal-sector operators who often struggle with proper bookkeeping and tax filing processes.
Ghana’s informal economy remains large, and widening the tax net has become one of the government’s most difficult fiscal policy challenges.
While employees in the formal sector are often taxed through payroll systems, many informal businesses and self-employed persons remain outside effective tax coverage. This limits revenue collection and places a heavier burden on compliant taxpayers.
The GRA’s current outreach strategy therefore seeks to make compliance easier while also strengthening enforcement against non-compliance.
Mr Lartey-Quarcoopome also advised registered taxpayers with no business activity during a filing period to submit nil returns instead of delaying filing.
This point is important because many taxpayers mistakenly assume that if they do not trade or earn income within a period, they do not need to file returns.
The GRA has made clear that once a taxpayer is registered, filing obligations continue unless the taxpayer formally updates or changes their status through the appropriate process.
Submitting nil returns allows the Authority to maintain accurate records and prevents taxpayers from attracting avoidable penalties.
The Authority has in recent years accelerated digitalisation, taxpayer education and compliance monitoring initiatives as part of efforts to improve revenue collection efficiency.
Digital tools are expected to reduce the inconvenience associated with tax compliance, improve transparency and help the GRA track transactions more effectively.
These initiatives include online filing systems, taxpayer service centres, electronic invoicing interventions and increased public education through media platforms.
The objective is to build a tax culture where compliance is not treated as an occasional obligation but as a normal part of doing business.
For Ghana, improving tax compliance is no longer just an administrative issue. It is a core economic policy requirement.
The country’s tax-to-GDP ratio remains below the average of many emerging and middle-income economies, limiting the state’s ability to finance development without borrowing.
Raising more domestic revenue would help government fund infrastructure, reduce fiscal deficits, strengthen debt sustainability and create more space for social spending.
However, the success of domestic revenue mobilisation will depend on both taxpayer cooperation and institutional credibility.
Taxpayers are more likely to comply when they understand their obligations, trust the system and see that public revenues are used responsibly.
This means the GRA’s compliance push must be matched by continued efforts to improve service delivery, simplify processes and treat taxpayers fairly.
At the same time, businesses and individuals must recognise that tax compliance is a civic and legal obligation.
Without stronger compliance, government will struggle to fund the roads, schools, hospitals and public services citizens demand.
The GRA’s renewed campaign is therefore both a warning and an invitation.
It is a warning that failure to file, issue invoices or keep proper records could attract sanctions. But it is also an invitation for taxpayers to engage the Authority, seek information and comply voluntarily before enforcement becomes necessary.
As Ghana works to strengthen public finances, the revenue authority’s message remains clear: sustainable development begins with a stronger culture of tax compliance.
