TAX EVASION.pdf - Christian Service University College

Self administered questionnaires and interviews were the tools used to collect data from the
respondents from the staff of Domestic Tax Revenue Division (DTRD) and individual w orkers.
In all 65 questionnaires was sent out and 55 was retrieved representing 85% of the respondents.
This means the research is fairly represented. SPSS version 17 was used for the data analysis.
5.3Conclusion
Taxation is an effective tool for national development as confirmed by all the respondents but tax
evasion is still rampant in both developed and developing countries. Tax evasion undermines
developing countries efforts to acquire capital resources.
The research revealed the various reasons why people evade tax even though they believe taxes
are linked with economic growth and development. The research revealed that an intensive
educational campaign by the Ghana Revenue Authority in the form of both formal and informal
means should be used. Again it was noted that tax evasion was aided by corrupt tax officials at
the domestic tax revenue division of the Ghana Revenue Authority.
Further research will focus on developing mechanisms that will expose potential tax payers and
tax evaders from time to time.
5.4Recommendations:
The findings of the research revealed that tax evasion has a negative effect on economic growth
and development. Based on the findings and conclusions drawn from the findings, we
recommend the following to the public, individual workers and the Domestic Tax Revenue
Division (DTRD).
5.4.1 Qualified Staff
The DTRD should employ enough staff with the requisite qualification and offer them good
remuneration to serve as motivation for efficient performance.