TAX RELIEFS AND THEIR RELEVANCE TO THE PUBLIC SECTOR WORKER

Abstract

The study examined through a survey, tax reliefs and their relevance to the public sector worker with special reference to Amansie Central District, Jacobu in the Ashanti Region of Ghana. Using a sample size of hundred (100) respondents selected from the three institutions; Ghana Education Service (GES), Ghana Health Service (GHS) and the Ghana Police Service (GPS) all in the Amansie Central District, Jacobu. The study was guided by research questions and questionnaires were used as the main instrument for the study. The results obtained were presented, analyzed and discussed using tables, figures and graphs. The responses of the questionnaire were counted, recorded and scored. The results were presented in the form of frequency table showing the frequencies of the responses to items in the questionnaires. After administering the questionnaires and the interviews conducted, the researchers found out that, public sectors workers were not aware of tax reliefs. The few who even had the opportunity to file for it were not even granted.

It was found out that because of lack of education to sensitize workers on their right to file for reliefs, virtually all respondents had no knowledge about tax reliefs and could not even in their own words explain what tax reliefs are . Again, in an exclusive interview with the Districts Education Director for Amansie Central, he said that though he is aware that certain form of reliefs exist but has never benefited from any of them, though he has filed for it two times throughout his working with the Ghana Education Service.