Trend in Revenue Performance before and After Integration of Ghana Revenue Authority (GRA): The Case of Wa Municipality, Ghana

Abstract

This paper examined the integration of Internal Revenue service, Value Added Tax Service and Custom Excise and Preventive Service into Ghana Revenue Authority and its impact on revenue Mobilization in the Wa municipality.  Using a cross sectional study, both secondary and primary data were sourced for this survey. The primary data was gathered through structured questionnaires from 30staff of Ghana Revenue Authority, Wa office. Whereas the secondary data was sourced from the archives of Ghana revenue authority from 2007 to 2014 (the periods before and after the integration). This paper found that the integration of Internal Revenue Service, Value Added Tax Service and Customs Excise and Preventive Service into Ghana Revenue Authority has have significant impacts on revenue mobilization in the Wa Municipality. Such that, the authority has seen considerable increases in the revenue mobilization since the integration.