Tax experts are urging Ghana’s revenue agency to embrace a gradual, context-driven shift toward digital tools to modernize audits, curb evasion, and align with global trends while addressing local challenges.
The call follows a stark warning from Henry Laryea Quartey, Senior Tax and Regulatory Manager at Deloitte Ghana, who cautioned against rushed tech overhauls during the 2025 Tax Auditors’ Conference in Accra.
Speaking under the conference theme “Building Capacity for Tax Auditors in the Digital Age,” Quartey argued that the Ghana Revenue Authority (GRA) must tailor its digital transformation to the nation’s realities—uneven tech infrastructure, varying taxpayer tech literacy, and gaps in auditor preparedness. “Global best practices are a compass, not a roadmap,” he stressed. “A ‘big bang’ approach risks leaving behind taxpayers in rural areas or auditors struggling with abrupt changes.”
His proposal for a phased rollout includes piloting new systems, iterative testing, and continuous feedback loops to refine processes. This, he said, would allow the GRA to build internal buy-in while minimizing disruptions. Quartey also highlighted Italy’s tax authority as a model, where AI and data analytics flag high-risk taxpayers for audits and automatically request discrepancy explanations—a system credited with boosting compliance rates.
Central to his vision is the need for proactive taxpayer engagement. “Digital solutions fail if they’re not user-friendly,” Quartey noted, advocating for surveys, focus groups, and forums to design tools accessible to all, from tech-savvy corporations to market traders reliant on basic mobile phones. Internally, he urged the GRA to appoint “digital champions”—staff tasked with driving innovation, training peers, and fostering a culture of tech adaptability.
The recommendations come as the GRA pursues its Audit Transformation Agenda, aiming to replace manual processes with data analytics, AI-driven risk assessments, and automated workflows. While the authority has already digitized some services, critics argue progress remains fragmented. A 2024 study by the Africa Centre for Tax Policy revealed that less than 30% of Ghanaian auditors use advanced digital tools, citing limited training and outdated IT systems.
Quartey’s warnings resonate in a region where rushed digitization has backfired. Neighboring Nigeria faced public outcry in 2023 after a hasty tax portal rollout led to system crashes and compliance delays. Ghana’s own attempts to digitize port operations in 2022 initially worsened bottlenecks, underscoring the risks of ill-planned tech adoption.
Yet the stakes are high. The GRA missed its 2024 revenue target by 12%, blamed partly on inefficiencies in detecting evasion. With Ghana’s public debt hovering near 80% of GDP, optimizing tax collection is critical. A successful digital transition could also lure investors wary of bureaucratic hurdles.
As the conference concluded, GRA officials signaled openness to phased reforms but offered no timeline. For now, all eyes remain on whether the authority can balance innovation with inclusion—a test that could define Ghana’s fiscal health for years to come.
