revenue mobilization

Members
KWAME NKRUMAH UNIVERSITY OF SCIENCE AND TECHNOLOGY

DEPARTMENT OF ACCOUNTING & FINANCE

NAMES: INDEX NOS.
ASIAMAH BOATEMAA MERCY PG7633812
GYABAAH SOLOMON PG7637012
AMANKWAH DUFIE HELENA PG7629012
ATIASE LAWRENCE PG7632312

ABSTRACT
Circumstances among others have painted CEPS as an institution that is not patriotic. This has relegated the contribution of CEPS to the background. This study is aimed at exploring the contribution of CEPS in respect of Revenue and Non-Revenue functions to National Development over the period 2008 – 2011.
Customs, Excise and Preventive Service (CEPS) established under the CEPS (Management) Law 1993 PNDCL 330 has proved it worth in tax administration, collecting GH¢ 24,800,000, GH¢ 31,5000,000, GH¢ 37,100,000 and GH¢ 45,900,000 in 2008, 2009, 2010 and 2011 respectively in Kumasi, contributing 1% in total CEPS revenue in Ghana. Aside revenue collection, CEPS is mandated to prevent internal and external aggression, unwholesome goods from entering the country, smuggling and drug peddling.
Since this study was aimed at exploring CEPS contribution, qualitative approach was used. The study was further enhanced with quantitative analysis through the use of graphs and tables. An Unstructured interview was used in gathering the primary data, with this; convenient sampling was use to select the respondent.
Some recommendation made were, training and development of tax officials, public education for the taxpayers, Documentation, that is, putting customs regulations in the form of magazines and the judicious utilization of tax proceeds for the citizenry
This study focused solely on CEPS and the role of indirect tax in national development. There is a need for further research into other revenue agencies to ensure that more revenues are mobilized to the government for National Development.

DEDICATION
We wish to dedicate this document to the

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