TAX EVASION.pdf - Christian Service University College

2.7 Various Ways of Tax Evasion
The following are the various ways of tax evasion;
2.7.1 Evasion of Customs duty
Customs duties are an important source of revenue in the developing countries. The
importers purport to evade customs duty
a. Under-invoicing and
b. Misdeclaration of quality and product-description.
Smuggling or exportation of foreign products through unauthorized route is resorted to
for total evasion of livable customs duties as well as for importation of contraband items
is a form of evasion.
2.8 CEPS Officials aid smugglers defraud Ghana of millions in revenue
The Ghana flag is fluttering and flying proudly at full mast at Kofi Badu Krom border.
The apparent diligence and commitment to the patriotic duty of serving mother Ghana
with integrity was on shining display.
The coat of arms on their berets glittering in its entire splendor, these officers of the
Customs, Excise and Preventive Service (CEPS) were in every sense a true reflection of
the Ghanaian public servant’s outward elegance. They are in pleasantly sharp contrast to
the abrasive, intimidating and extortionist attitude of the Ivorian security people who
seem to derive a special joy in erecting barriers and barricades.
Behind these broad smiles on the faces of some of these CEPS men, exists a complex
web of rot and fraud under their happy supervision. The New Crusading Guide
undercover reporter’s hidden camera has caught the ‘men in blue’ (motion picture) neck
deep busily helping the smuggling mafia to deprive mother Ghana of her needed revenue.
Not only that, the rot and bribery was so deep that our reporter who bought a truck full of
(as an undercover businessman, Prince Agyei) and went through the secret smuggling