Communication strategies for tax compliance A case study of Ghana Revenue Authority

Abstract

The study examined how the Ghana Revenue Authority (GRA) promotes tax knowledge and compliance among small taxpayers, explored the communication strategies employed, and identified the challenges related to compliance. Guided by the Theory of Planned Behaviour and the Slippery Slope Framework, the research adopted a qualitative approach, collecting data through semi-structured interviews with five (5) participants. The findings revealed that GRA employs segmented messaging, diverse communication channels, and culturally responsive strategies to enhance engagement, although issues such as inconsistent messaging, accessibility barriers in rural areas, and gaps in feedback mechanisms hinder effectiveness. Tailored campaigns incorporating vernacular translations and storytelling were noted to build trust and encourage compliance. However, low literacy levels and limited public understanding of tax revenue utilisation remained significant challenges. The study recommended expanding interactive communication tools, improving feedback systems, and fostering transparency about the use of tax revenues to strengthen compliance efforts. These findings underscore the need for inclusive and adaptive communication approaches to address the socio-economic and cultural realities of small taxpayers in Ghana. Keywords: Tax, Compliance, Communication Strategies, GRA, Small Taxpayers