AN EXPLORATORY STUDY OF THE ROLE OF CEPS IN NATIONAL DEVELOPMENT

KWARTENG BOADU, RICHARD; BOADI, FRANK; ADE- TWENEBOAH, MICHAEL; BOAFO, STEPHEN; ADUSEI, FRANCIS

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AN EXPLORATORY STUDY OF THE ROLE OF CEPS IN NATIONAL DEVELOPMENT

KWARTENG BOADU, RICHARD; BOADI, FRANK; ADE- TWENEBOAH, MICHAEL; BOAFO, STEPHEN; ADUSEI, FRANCIS

URI: http://localhost:8080/xmlui/handle/123456789/3052

Date: 2012-11-21

Abstract:

Circumstances among others have painted CEPS as an institution that is not patriotic. This has relegated the contribution of CEPS to the background. This study is aimed at exploring the contribution of CEPS in respect of Revenue and Non-Revenue functions to National Development over the period 2008 – 2011. Customs, Excise and Preventive Service (CEPS) established under the CEPS (Management) Law 1993 PNDCL 330 has proved it worth in tax administration, collecting GH¢ 24,800,000, GH¢ 31,5000,000, GH¢ 37,100,000 and GH¢ 45,900,000 in 2008, 2009, 2010 and 2011 respectively in Kumasi, contributing 1% in total CEPS revenue in Ghana. Aside revenue collection, CEPS is mandated to prevent internal and external aggression, unwholesome goods from entering the country, smuggling and drug peddling. Since this study was aimed at exploring CEPS contribution, qualitative approach was used. The study was further enhanced with quantitative analysis through the use of graphs and tables. An Unstructured interview was used in gathering the primary data, with this; convenient sampling was use to select the respondent. Some recommendation made were, training and development of tax officials, public education for the taxpayers, Documentation, that is, putting customs regulations in the form of magazines and the judicious utilization of tax proceeds for the citizenry This study focused solely on CEPS and the role of indirect tax in national development. There is a need for further research into other revenue agencies to ensure that more revenues are mobilized to the government for National Development.

Description:

This chapter covers the background information of the study, problem statement, research question, research objectives, significance of the study and its limitations. Many countries in sub-Saharan Africa are confronted with the need to raise tax revenues in order to be able to provide a range of services to their populations. Throughout history of many countries, governments and its functional equivalents have used funds mobilized through taxation to undertake its numerous functions .Some of these include the payment of civil workers salaries, economic infrastructure ,the enforcement of law and public order, protection of property, and the operation of government itself. A portion of taxes also go to pay off the state's debt and its accumulated interest, public utilities (education systems, health care systems, pensions for the elderly, unemployment benefits, public transportation, energy, water and waste management). In addition, taxes are applied to fund foreign aid and military ventures and to influence the macroeconomic performance of the economy. The Custom , Excise and Preventive Service (CEPS) was established under the provisions of PNDC Law 144, otherwise referred to as the Custom , Excise and Preventive Service Law 1988, as an autonomous Public Service Institution to replace the Customs and Excise Department. Currently, the Law which gives CEPS its mandate is the Custom, Excise and Preventive Service (Management) Law 1993, PNDCL 330, as amended, together with other Laws and regulations which prescribe the mode of operation and penalties for various infringements.

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