MOTIVATIONAL PACKAGES AND REVENUE MOBLISATION IN THE GHANA REVENUE AUTHORITY: A CASE STUDY OF THE SMALL TAXPAYERS OFFICE (STO), ADUM-KUMASI

Abstract

The study was an exploratory survey designed to find out the Role of the Motivational packages in enhancing Revenue Mobilisation in Ghana Revenue Authority, (A study in the Domestic Tax Division, Small Tax Office, Adum). Views were sampled through 14 items – type questionnaire from GRA staff. Data was subjected to frequency counts involving simple percentages and content analysis techniques using pie charts, tables and bar graphs. The results were discussed extensively using tables and graphs, and the findings of the study indicated that bonus opportunity, flexibility in job design, promotion to higher rank and empowerment are present in GRA. They indicated however that the bonus incentive is the most cherished by majority of the employees followed by opportunity for further studies. It was realized the bonus system has positive role in influencing revenue mobilisation in the GRA. The study therefore recommended the Revenue Administrators to focus seriously on the Bonus system as a strategy to enhance revenue mobilisation.