THE IMPACT OF EFFECTIVE CONTROL SYSTEM ON REVENUE
MOBILIZATION IN THE PUBLIC SECTOR: CASE OF GHANA
GIDEON KWAKU AMPOFO
Volume - 2 Issue - 6, Pages - 3565-3574
The study sought to closely evaluate the impact effective internal controls have on revenue
mobilization using Ghana Revenue Authority (GRA), the institution mandated for collection of
all forms of Tax revenue as a case study. A sample size of 80 from each 3 divisions of GRA
namely Customs, Domestic tax and Support Services divisions were used .Random sampling
technique was used to select participants for the study. Data collection was also done through
primarily by administering questionnaires, others through secondary sources and analyzed using
the SPSS software.
Results from the studies indicated a direct relationship between internal controls and level of
revenue mobilization within the organization under review. This was evident from responses
from participants in the study as well as a test confirmation from the variance analysis between
the budgeted revenue and actual collections made and correlation analysis between efficiency of
control system and achieving revenue targets.
Findings from the study will help management of Ghana revenue authority to evaluate if the
internal controls instituted have been successful and positively impacted on revenue mobilization
Future researches can consider the impact internal control has on achieving the objective of
rendering quality service to the public.
Cite this Article:
[AMPOFO, GIDEON KWAKU. "THE IMPACT OF EFFECTIVE CONTROL SYSTEM ON REVENUE MOBILIZATION IN THE PUBLIC SECTOR: CASE OF GHANA REVENUE AUTHORITY." International Journal of Social Science & Economic Research 2.6 (2017): 3565-574.]
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