Mr Henry Laryea Quartey, Senior Manager of Tax and Regulatory at Deloitte Ghana, has called on the Ghana Revenue Authority (GRA) to adopt a phased approach to digital transformation as part of its Audit Transformation Agenda.
He said this strategy will modernize tax audits, equip auditors with advanced tools, and improve compliance through risk-based methodologies.
Speaking at the 2025 Tax Auditors’ Conference on the theme: “Building Capacity for Tax Auditors in the Digital Age”, Mr. Quartey stressed the importance of aligning GRA’s digital vision with Ghana’s specific context.
He said while global best practices are valuable, the GRA’s digital vision must be rooted in Ghana’s specific needs and circumstances, considering the current state of technology infrastructure, taxpayer demographics, and the existing capacity of GRA audit staff.
He cautioned against a “big bang” approach to digital transformation, suggesting that a gradual rollout would allow the authority to test new systems, learn from early experiences, and refine processes.
He also emphasized the need for consistent communication both internally and with taxpayers. “Active engagement with taxpayers is critical. Understanding their needs regarding digital services through surveys, focus groups, and forums can foster trust and ensure that digital solutions are user-friendly, especially in regions with varying levels of digital literacy,” he said.
To drive this change, Mr. Quartey recommended that GRA identify and empower “digital champions” within the organization. These individuals would advocate for innovation, support their colleagues, and promote a culture of continuous improvement.
Additionally, he encouraged GRA to learn from successful digital transformations in other countries. For example, Italy’s tax authority uses data analytics and artificial intelligence (AI) to detect tax breaches, assess risk levels, and ensure compliance by requiring high-risk taxpayers to explain discrepancies.
The 2025 GRA Tax Audit Conference marks a key milestone in the Authority’s Audit Transformation Agenda, which aims to enhance the efficiency of tax audits through digital tools, modern methodologies, and data-driven risk assessments.
