Ghana’s struggles with tax revenue leakages could be substantially reduced through technology integration and data synchronisation across government agencies, according to experts speaking at a recent National Dialogue organised by the University of Professional Studies, Accra (UPSA).
The panel, which brought together specialists from academia, tax practice and the mining sector, unanimously endorsed technology as the solution to the country’s persistent revenue collection challenges.
“Technology is the way to go,” said Professor Abdallah Ali-Nakyea, Associate Professor at the University of Ghana School of Law and Director of Ali-Nakyea & Associates. “GRA [Ghana Revenue Authority] has done very well with automation, making it very easy to file your returns online and get your tax clearance. One key area is how to let our network speak to other institutions.”
Ghana loses approximately GH₵6 billion annually through various forms of revenue leakages, according to figures cited during the discussion. This sum includes GH₵3 billion lost to corruption, GH₵2 billion from mining sector losses, and additional losses from transfer pricing and customs undervaluation.
Professor Ali-Nakyea highlighted that these losses far exceed the $3 billion IMF bailout, which is spread over three years. “Do we need the IMF?” he questioned, suggesting that Ghana could be financially self-sufficient if these leakages were properly addressed through technological interventions.
A key recommendation from the panel was the cross-referencing of financial data between government agencies. Prof. Ali-Nakyea illustrated this point: “If somebody is out there driving a vehicle imported with 3 million dollars, what is the duty paid? The US$ 3 million value card represents income. When we link up GRA with DVLA [Driver and Vehicle Licensing Authority], that’s a big one.”
Gilbert Yirenkyi Addo, Senior Manager of Tax and Regulation at Deloitte, emphasised the importance of data synchronisation. “One thing we need to improve is data synchronisation. People file their financials and if you pick reports, you notice that they have filed different reports to GRA, and different reports to other institutions. This should not happen. There should be a centralised point for financial data.”
The panel also explored how technology could help capture revenue from the informal sector. “The informal sector, the second shadow to the income tax act due to the presumptive tax, it’s been there since 2015. We’ve not rolled it up,” noted Prof. Ali-Nakyea.
He suggested that if informal sector operators paid just “20 cedis a day through mobile money, little drops of taxes take 90 days, and we’ll all be contributing to the quota.”
Dr. Richard K. Boso, Mining Governance and Development Impact Specialist at KNUST Business School, emphasised the need for technology transfers in arrangements with foreign contractors.
“We should look at existing contracts. For example, the SML [Strategic Mobilisation Limited] contract. Does it have anything that helps to build GRA’s own capacity in the long run? If it doesn’t, can we look at that again?”
Dr. Boso further suggested that future contracts should include provisions for capacity building, stating that “they should have a situation where the nation’s own capacity is improved just by the contract.” This would ensure that “over a period of time, 10 years, 20 years, we wouldn’t need them in the same fashion.”
Professor Kwame Gyan, Associate Professor at UG School of Law and Head of Chambers at Kwame Gyan & Associates, connected technological solutions to broader governance issues. “Our problem goes way beyond economics,” he stated, suggesting that technology implementations must be accompanied by integrity reforms.
The experts noted that while GRA has made progress with automation, more comprehensive integration is needed. In 2022, Ghana collected revenue of GH¢75 billion, which increased to GH¢104 billion in 2024. However, these figures do not account for the cost of collection, which would provide “a better measurement of how we have fared.”
The panel also discussed the importance of tax audit quality and capacity building at GRA. Yirenkyi Addo referenced a previous initiative called the Tax Audit Quality Unit (TAQU), which focused on checking “the quality of audits that had been conducted.”
The consensus among panelists was that Ghana has sufficient potential revenue sources but needs better technological systems to plug leakages, enforce compliance, and build lasting institutional capacity.
While technology was seen as a critical enabler, they agreed it must be accompanied by cultural change and political will to address corruption and improve governance.
