Technology for revenue mobilization: the case of the Ghana Revenue Authority

The rise of ICT in public administration is associated with its ability to speed up service delivery, enhance transparency and accountability in governance. The Integrated Tax Application and Preparation System (ITAPS) was deployed by the Ghana Revenue Authority in 2019 to enhance tax administration. This study sets out to examine two objectives—first, to examine the adoption and use of ITAPS by companies in Ghana for payment of taxes and tax-related services. Second, to identify the challenges encountered by the GRA in the implementation of ITAPS. The case study design within the qualitative research approach was deployed for the study. A total of twelve informants were purposively sampled for this study. Generally, findings from the study revealed that companies of Ghana Club 100 were not using the GRA portal for the payment of taxes and tax-related services. The non-utilisation of ITAPS was largely attributed to low public education and public perceptions of mismanagement of taxes by politicians. Institutional challenges, software challenges, unstable internet were identified as some of the setbacks the GRA encountered in implementing ITAPS as an e-governance strategy for revenue mobilization. A significant lesson drawn from the study was that the deployment of technology in public service delivery is not sufficient enough to lead to the desired transformation in public service. Technology has to be accompanied by equally relevant factors such as public education and consultation—here the issue of collaborative and participatory governance is deemed relevant in the design and implementation of government programmes.