Implementing a Revenue Authority Model of Tax Administration in Ghana: An Organizational Learning Perspective
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Community and regional planning is a professional field of study aimed at assessing the ever-changing socioeconomic and physical environments of our communities and planning for their future. Planners evaluate and seize opportunities to understand and solve problems. Most planners work at the local level, but they are concerned with issues that affect the world: the preservation and enhancement of the quality of life in a community, the protection of the environment, the promotion of equitable economic opportunity; and the management of growth and change of all kinds.
History
The Department of Community and Regional Planning was established in 1978 when it was split from the Department of Landscape Architecture and Community Planning.
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1978–present
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- Department of Landscape Architecture and Community Planning (predecessor, 1978)
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Abstract
The desire to increase domestic revenue mobilization has made tax reform a priority for governments in many developing countries. Addressing the tax problem, however, is often a complex process that involves reforming the tax system, as well as setting up effective administrative structures to administer that system. Many see the revenue authority (RA) model as the solution to these problems. Developing an RA model in Ghana began in the mid 1980s; it was not, however, fully operational and integrated until 2010. Using social learning theory, we argue that Ghana’s successful readoption of the RA model can be attributed to the lessons learned both in its own first attempts and from the successful tax reform experiences of other countries.
Comments
This manuscript is an article from The American Review of Public Administration 2013. doi: 10.1177/0275074013487943. posted with permission.