Community and Regional Planning Publications Community and Regional Planning 5-9-2013 Implementing a Revenue Authority Model of Tax Administration in Ghana: An Organizational Learning Perspective Frank L. Kwaku Ohemeng University of Ottawa, Ontario Canada Francis Owusu Iowa State University,
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[email protected]. Implementing a Revenue Authority Model of Tax Administration in Ghana: An Organizational Learning Perspective 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.