IMANI, in collaboration with Oxfam, has called for stronger tax enforcement and the implementation of digitized systems to enhance fiscal discipline in Ghana.
They pointed out that there is a need to reduce human interference in tax collection and strengthen compliance, as these issues contribute to the persistent financial irregularities that undermine the country’s public financial management system.
According to the latest report by IMANI and Oxfam, Ghana’s persistent financial irregularities can largely be traced to weak tax enforcement and a lack of accountability within key public institutions. Tax-related infractions alone accounted for a staggering 90% of total irregularities from 2021 to 2023, with ineffective compliance enforcement by the Ghana Revenue Authority (GRA) identified as a primary culprit.

These lapses have led to significant budget shortfalls, compelling the government to borrow extensively to bridge the gap.
The report also highlights the glaring weaknesses in internal audit systems across Ministries, Departments, and Agencies (MDAs), which continue to allow unsupported payments, fraudulent withdrawals, and procurement violations to thrive.
This issue is further compounded by the government’s failure to enforce sanctions for financial misconduct, especially within major institutions like the Ministry of Finance, which alone was responsible for nearly 90% of the financial infractions during the review period.
To combat these issues, the report calls for a comprehensive overhaul, including the digitization of tax enforcement to eliminate human interference and close loopholes in revenue collection.
Also it stressed on the urgent need for stronger internal audits and the strict enforcement of sanctions to restore accountability and promote fiscal discipline across Ghana’s public financial management system.