Transit and Warehousing Activities: 'A Silent Wrecker' of Tax Revenue in Ghana

John Kwame Adu, Kwasi Poku, Boahemaa Opoku Anarfi

Abstract


The study aims to finding out how Ghana Revenue Authority is dealing with the diversions and removal canker affecting Transit abd Warehousing regimes in International Trading trading activities in Ghana. in trying to investigate, tools or techniques such as questionnaire, interviews and observation were employed. The population considered for the work was employees of GRA,  GCNet, Warehouses and some Lawyers. It was found among others that, trabsit and warehousing activities have a lot of rot being perpetuated independently and collectively by importers and tax official. It was therefore recommended that, bonded warehouses should be monitored by electronic devices while Satelite tracking devices (STDs) mounted on transit trucks, as linked to the control room of GRA-CD be monitored 24/7 for rapid response if need be

Keywords


Transit; Warehousing; Decoupling; Removals; STDs;; GRA;Diversion; Physical Examination and Warehouses

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References


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DOI: http://dx.doi.org/10.18533/ijbsr.v4i6.509

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International journal of business and social research (Print)
ISSN 2164-2540

International journal of business and social research (Online)
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[International Journal of Business and Social Research (IJBSR) previously published by MIR Center for Socio-Economic Research, MD, USA. From February 2018 this journal is published by the LAR Center Press, OR, USA]