THE EFFECT OF DIGITALIZATION ON REVENUE MOBILIZATION: A CASE STUDY OF GHANA REVENUE AUTHORITY (GRA) KOFORIDUA

Abstract

This study focuses on the Ghana Revenue Authority to examine the impact of digitization on revenue mobilization. The study's goal is to investigate the role that digitalization plays in revenue mobilization, as well as the main advantages and limitations of employing digital payment and revenue mobilization. The study uses primary data sources based on the use of questionnaires to address the research questions. The study found that digitization has a significant impact on efficiency, the reduction of corruption, and minimizes man-hours lost in long queues forming in different offices. It was also found that digitalization is expensive in terms of financial and human capital requirements. For instance, competent ICT personnel is a relevant requirement in the adoption of ICT. We recommend that the GRA always hires the necessary IT personnel, network administrators, and other support staff, and also teach the employees and taxpayers how to use the improved cutting-edge payment technologies. Finally, GRA must invest in reliable ICT and internet facilities with enough capacity to handle the massive packets that will be sent from one location to another. This will help to accommodate the vast amount of data that will be transmitted and stored.