Revenue generation for sustainable growth in Ghana: is targeting nil-filing a worthwhile exercise?

Amissah, E ORCID: https://orcid.org/0000-0002-2665-2264, Coleman, S, Akolgo, P and Azuma, Z, 2024. Revenue generation for sustainable growth in Ghana: is targeting nil-filing a worthwhile exercise? International Growth Centre.

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Abstract

Nil-filing brings in no revenue but imposes an administrative burden on revenue authorities when the practice takes root. Although it has received very little policy and academic attention compared to other forms of deviant tax filing behaviours, recent studies for Eswatini, Ethiopia, Rwanda and Uganda, all find significant levels of nil-filing. How widespread is this practice in Africa? This study focuses on Ghana and aims to ascertain whether similar levels of nil-filing and other forms of deviant tax compliance behaviours exist. Employing both descriptive and econometric analyses of administrative data compiled from 27 of Ghana’s 59 tax offices, we find that although nil-filing levels are low, they are on an upward trajectory. We also find that non-filing levels are particularly high, and analyses of taxpayer characteristics and modes of tax payment are important predictors of the probability of different taxpayer behaviours. We argue that although the drive to expand the country’s tax base is commendable, both nil-filing and non-filing are immediate concerns that the Ghana Revenue Authority needs to address. The study makes some policy recommendations based on the analysis.

Item Type:	Research report for external body
Description:	Commissioning body: International Growth Centre
Creators:	Amissah, E., Coleman, S., Akolgo, P. and Azuma, Z.
Publisher:	International Growth Centre
Date:	31 October 2024
Identifiers:	Number Type 2343155 Other
Divisions:	Schools > Nottingham Business School
Record created by:	Laura Borcherds
Date Added:	21 Jan 2025 09:30
Last Modified:	21 Jan 2025 09:53
URI:	https://irep.ntu.ac.uk/id/eprint/52875

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