Ghana’s drive to raise revenue through digital tax administration is gaining momentum, with the Ghana Revenue Authority (GRA) deploying artificial intelligence, electronic invoicing and integrated taxpayer identification systems to improve compliance and curb revenue leakages.
The Authority says its digital reforms, including artificial intelligence tools used to detect customs undervaluation, are supporting efforts to expand domestic revenue mobilisation, following collections of GH¢182 billion in 2025, up from GH¢153 billion in 2024.
The GRA is targeting GH¢310 billion in revenue by 2028, making the effectiveness of its technology-driven tax reforms increasingly important to the country’s fiscal outlook and efforts to strengthen domestic revenue generation.
The reforms were showcased at the seventh Belt and Road Initiative Tax Administration Cooperation Forum (BRITACOF), held in Jakarta, Indonesia, from October 13 to 15, 2026.
Madam Elsie Appau-Klu, Technical Adviser to the Commissioner-General of the GRA, led Ghana’s delegation and delivered a keynote address during a panel discussion on digital transformation.
Her presentation, titled “From Tax Informatization to Smart Taxation: The Ghanaian Experience and Shared Paths for Belt and Road Jurisdictions,” highlighted how technology was being used to broaden the taxpayer base, improve compliance and strengthen revenue administration.
She said digital transformation should extend beyond the introduction of new technologies to reform governance and build trust between tax authorities and taxpayers.
A key development has been the adoption of the Ghana Card Personal Identification Number as the Tax Identification Number in 2021, which has increased the number of identity-linked taxpayers from about three million to more than 18 million.
The expansion provides a common identification platform that the GRA can use to improve taxpayer registration, identify potential compliance gaps and strengthen the administration of domestic taxes.
The Authority also introduced the Integrated Customs Management System (ICUMS) in 2020 to unify customs operations across ports and borders.
Another measure is the Modified Taxation Scheme (MTS), introduced in 2025 to bring eligible informal-sector operators into the tax system through accessible digital services.
Under the scheme, eligible operators can register using their Ghana Cards, file returns through a mobile application or the *880# short code, and pay a flat 3% tax through mobile money.
The approach is intended to make tax compliance more accessible to informal businesses, while expanding the pool of taxpayers contributing to government revenue.
The GRA has also introduced electronic VAT invoicing and the Integrated Tax Administration System to strengthen monitoring and compliance.
Madam Appau-Klu said Publican AI, an artificial intelligence tool used by the Authority, generated an additional GH¢1 billion in revenue in April 2026 alone by identifying customs undervaluation.
The development highlights the potential contribution of data analytics and artificial intelligence to revenue mobilisation by helping tax officials detect discrepancies in declared import values and identify possible revenue losses.
However, she stressed that technology must be supported by investment in human capacity, with the Authority retraining auditors to become data analysts and risk managers rather than replacing them with automated systems.
She said artificial intelligence was being deployed in fraud detection, audit case selection and customs valuation, while final decisions remained the responsibility of human officers.
She identified legal authority, data security, privacy protection, human oversight and taxpayers’ rights to object and appeal as essential safeguards in the deployment of digital tax systems.
Beyond Ghana’s experience, Madam Appau-Klu called on member jurisdictions to develop common standards for identity verification, electronic invoicing, secure application programming interfaces and artificial intelligence governance under the Tax Administration Product Portfolio 2.0.
She also proposed a digital capacity-building programme and a shared repository of successful and unsuccessful tax reforms to support knowledge-sharing among participating jurisdictions.
Ghana, she said, could learn from Brazil’s experience in taxing informal businesses, Indonesia’s electronic tax systems and China’s Golden Tax System, while strengthening cross-border data interoperability to improve tax compliance and facilitate trade.
The forum, hosted by Indonesia’s Directorate General of Taxes, brought together tax administrators and policymakers to discuss digital transformation and cooperation among Belt and Road jurisdictions.
Other members of Ghana’s delegation were Mr Moses Koloni Yidana, Head of the Transfer Pricing Unit, and Mr Abdul Rauf Nasiru, Head of the Telecommunications and Services Large Taxpayer Office in the Audit Division.
