Abstract:
This Research work seeks to find the Challenges of Tax Administration in the Kumasi Metropolisdomestic tax revenue division (DTRD) Asokwa Branch was used as a case study.
The objective of the research was to find out the problems of tax administration, tax evasion and tools for easy tax administration in Kumasi metropolis. The researcher used questioner and interviews to gather data for the study. Findings were that a tax administrator lacks adequate logistics in their supervisory and monitory role. A number of findings were made, of which are; staff having little or no knowledge in accounting and taxation, no motivation and training of staff, tax payers unable to keep proper records, educational level of the majority of the tax payers being very low . The research work was constrained with the following limitations; tax officers were reluctant to disclose much detailed information to the researcher. It is recommended among others that the challenges revealed are real, and that if the recommendations made are adhered to, challenges of tax administration will be minimized.
Description:
Tax is a compulsory, non-refundable unrequited sum of money collected by the state from the citizenry for the socio-economic development of the state. Funds generated from taxation forms the greater percentage of the total revenue of most countries economy. Tax can be grouped into Direct and indirect taxes. Direct taxes are those taxes which are levied on the possession and incomes of persons and profit of organizations whose burden cannot be shifted to someone else. A direct tax includes company tax, capital gain tax, personal income tax and property tax.
