The Effect of Public Tax Policies on Tax Compliance in Ghana: The Specific Case of Tax Waivers, Tax Amnesty, Concessions and Personal Reliefs

Tax compliance is critical for economic stability and development, yet Ghana continues to face challenges in ensuring voluntary tax compliance. Despite the implementation of public tax policies such as waivers, amnesties, corporate tax concessions, and personal reliefs, their effectiveness in enhancing compliance remains uncertain. The main goal of this study is to examine the impact of these policies on tax compliance in Ghana, identifying potential loopholes and proposing policy improvements. A quantitative research design was employed, utilizing both secondary data from the Ghana Revenue Authority (GRA) and primary data collected through structured questionnaires administered to 1,420 taxpayers. Descriptive and inferential statistical analyses were used to assess taxpayer perceptions and compliance behaviors in response to these policies. The findings reveal that 70.16% of respondents believe tax waivers and amnesties enhance compliance, while 65.88% view personal reliefs as beneficial. However, skepticism remains due to policy loopholes, weak enforcement, and the informal sector’s exclusion. Additionally, frequent amnesties may incentivize tax avoidance rather than long-term compliance. To enhance tax compliance, the study recommends improved targeting of tax reliefs, stricter enforcement mechanisms, digital tax solutions, and tailored policies for the informal sector. Addressing these gaps will strengthen Ghana’s tax administration and revenue mobilization efforts.