The Ghana Revenue Authority (GRA) has renewed calls for businesses and individuals to fully comply with the country’s tax laws, stressing that improved tax compliance is essential to strengthening Ghana’s economy and reducing dependence on borrowing.
Speaking on Time with GRA – GRA Connects, Tax Administrator and Coordinator of Domestic Tax Revenue Division Projects, David Lartey-Quarcoopome, said voluntary tax compliance remains a critical pillar of the country’s fiscal recovery and long-term development efforts.
According to him, closer collaboration between taxpayers and the Authority is necessary to improve compliance levels, expand the tax base and ensure government has adequate resources to finance public services and national development projects.
His remarks come as Ghana continues efforts to rebuild its finances after years of debt challenges, economic instability and spending constraints. Domestic revenue mobilisation has become increasingly important as government seeks sustainable ways to fund infrastructure, healthcare, education, security and social intervention programmes.
Mr Lartey-Quarcoopome noted that Ghana’s development agenda cannot be achieved if taxpayers fail to register with the GRA, file returns on time, issue proper tax invoices and maintain accurate financial records.
He encouraged taxpayers to take advantage of the Authority’s service centres and digital platforms, emphasising that access to tax information and guidance is a right guaranteed under Ghana’s tax administration framework.
He explained that many compliance challenges stem not only from deliberate tax evasion but also from limited understanding of tax obligations, filing procedures and statutory deadlines.
The GRA official reminded taxpayers that registration, timely filing of returns, issuance of tax invoices and proper record-keeping are mandatory requirements under the Revenue Administration Act, 2016 (Act 915). Failure to meet these obligations, he warned, could result in penalties, interest charges and other sanctions.
He also urged registered taxpayers who record no business activity during a filing period to submit nil returns rather than fail to file altogether.
“Once a taxpayer is registered, filing obligations remain unless their status is formally updated through the appropriate process,” he explained.
Submitting nil returns, he said, helps the Authority maintain accurate records and protects taxpayers from unnecessary penalties.
The reminder is particularly significant for small businesses, self-employed individuals and operators within the informal sector, where compliance levels often remain low due to poor bookkeeping practices and limited understanding of tax procedures.
With Ghana’s informal economy accounting for a significant share of economic activity, broadening the tax net remains one of the country’s biggest revenue mobilisation challenges. While workers in the formal sector are largely taxed through payroll deductions, many informal businesses remain outside the effective tax system.
To address this gap, the GRA has intensified taxpayer education, digitalisation and compliance monitoring initiatives aimed at making compliance easier while strengthening enforcement against non-compliance.
The Authority has rolled out online filing platforms, electronic invoicing systems and expanded taxpayer service centres to improve convenience, transparency and efficiency in revenue collection.
These measures are designed to foster a culture where paying taxes becomes a routine part of doing business rather than an occasional obligation.
For Ghana, improving tax compliance is not merely an administrative issue but a key economic priority. The country’s tax-to-GDP ratio remains below that of many emerging economies, limiting government’s ability to finance development without resorting to borrowing.
Experts argue that stronger domestic revenue mobilisation would help reduce fiscal deficits, improve debt sustainability and create additional room for investments in critical public services.
However, achieving these objectives will require both taxpayer cooperation and continued efforts by state institutions to build trust, improve service delivery and ensure transparency in the use of public funds.
The GRA maintains that sustainable national development depends on a stronger culture of compliance, where taxpayers understand their responsibilities and contribute their fair share toward the country’s progress.
As Ghana works to strengthen its public finances, the Authority’s message remains straightforward: tax compliance is both a legal obligation and a necessary foundation for sustainable economic growth.
