GRA STRATEGIC PLAN 2015-2017

1 3 GRA 2nd STRATEGIC plan 2015 - 2017 GRA 2nd STRATEGIC plan 2015 - 2017 VisionTo be a world-class Revenue Administration recognised for professionalism, integrity and excellenceMissionTo mobilise revenue for national development in a transparent, fair, effective and efficient mannerCore ValuesThe Authority is guided by the following core values:Integrity: To be fair and honestFairness: To provide consistent and standardised serviceTeamwork: To work together to achieve our goalsInnovation: To build a culture that readily adapts to changes in the operating environmentProfessionalism.

2 To apply the requisite knowledge, skills and abilities to meet stakeholder expectations Vision, Mission and Core Values5 GRA 2nd STRATEGIC plan 2015 - 2017 GRA 2nd STRATEGIC plan 2015 - 2017 4 TABLE OF CONTENTSVISION, MISSION AND CORE VALUES LIST OF TABLES, FIGURES AND GOALS ACRONYMS FOREWORD BY THE MINISTER OF FINANCE MESSAGE FROM THE BOARD CHAIRMAN MESSAGE FROM THE COMMISSIONER-GENERAL EXECUTIVE SUMMARY PART 1: INTRODUCTION LEGAL BACKGROUND ROLE OF GRA IN THE COUNTRY S DEVELOPMENT TAX POLICY ENVIRONMENT RELATIONS WITH EXTERNAL STAKEHOLDERS AND DEVELOPMENT PARTNERS PART 2: EVALUATION OF 1ST STRATEGIC plan INTRODUCTION MAJOR ACHIEVEMENTS CHALLENGES AND LESSONS LEARNT PART 3.

3 OPERATING ENVIRONMENT INTRODUCTION MACROECONOMIC ENVIRONMENT SITUATIONAL ANALYSIS PART 4: STRATEGIC plan 2015 2017 INTRODUCTION STRATEGIC GOALS STRATEGIC plan PROCESS RISKS AFFECTING THE STRATEGIC plan STRATEGIC PRIORITIES TIMELINES GOALS, OBJECTIVES, INITIATIVES AND HIGH LEVEL PART 5: MONITORING, EVALUATION AND REPORTING INTRODUCTION MONITORING AND EVALUATION FRAMEWORK ???PART 6: GOVERNANCE INTRODUCTION GOVERNANCE STRUCTURE PART 7: CHANGE MANAGEMENT AND INTRODUCTION CHANGE MANAGEMENT COMMUNICATION PART 8: EXPECTED BENEFITS LIST OF FIGURES, TABLES AND GOALS FIGURESF igure 1: GRA Headquarters Organisational Structure Figure 2: Tax Revenue Percentage to GDP 2007 2014 Figure 3: Contribution of Revenue Sources to total tax Revenue in 2014 Figure 4: Analysis Diagram Figure 5.

4 Balanced Scorecard Perspectives on GRA s STRATEGIC Goals Figure 6: Levels of Actionable Activities for STRATEGIC Goals Figure 7: GRA Programme Governance Structure Figure 8: Change Management Interaction Model Figure 9: The Change Commitment Curve TABLEST able 1: Timelines Table 2: Targets for Monitoring and Evaluation Framework 3568910111415171818182021212224252527 28292930323234407475758283848687888990 16262627303183878834 76 7 GRA 2nd STRATEGIC plan 2015 - 2017 GRA 2nd STRATEGIC plan 2015 - 2017 6 AEOBRSCETCOCBODCPA DANIDADFID DTDTRDE C O WASFITABGCMSGDPGHABAGIFFGIFMISGISGIZG O TAGRAGSGDAGUTAHNWIHRHRISISOA uthorised Economic Operator Business Requirement Specifications Common External TariffsGhana Cocoa BoardCorporate and Public

5 AffairsDevelopment Cooperation of DenmarkDepartment For International DevelopmentDomestic TaxDomestic Tax Revenue DivisionEconomic Community of West African StatesFree Income Tax Advisory BureauGhana Customs Management System Gross Domestic ProductGhana Hairdressers and Beauticians Association Ghana Institute of Freight ForwardersGhana Integrated Financial Management Information System Geographical Information SystemDeutsche Gesellschaft fur Internationale Zusammenarbeit GmbHGlobal Open Trunking Architecture Ghana Revenue AuthorityGhana Shared Growth and Development Agenda Ghana Union of Traders AssociationsHigh Net Worth Individual Human ResourceHuman Resources Information SystemInternational Organisation for Standardisation Information TechnologyMonitoring & EvaluationManagement Development Programme Memorandum of UnderstandingMedium Taxpayers OfficeNational Development Policy Framework National Fiscal Stabilisation Levy National Health Insurance LevyNational Redemption Council Decree Pay As You

6 EarnPerformance Management SystemProvisional National Defence Council Law Registrar General s DepartmentResearch, Planning and Monitoring State Secretariat of Economic Affairs of SwitzerlandStandard Industrial CodesSupreme Military Council Decree Standard Operating ProcedureStrategic PlanScheme of ServiceSystems Requirements Specifications Small Taxpayers OfficeStrengths, Weaknesses, Opportunities, ThreatsTerms of ReferenceTotal Revenue Integrated Processing System Total Tax PersonValue Added TaxIn this document any reference to The Authority refers to the Ghana Revenue AuthorityITM&EMDPMOUMTONDPFNFSLNHILNRCDP AY EPMSPNDCLRGD RPM SECO SIC SMCD SOP SP SOS SRS STO SWOT TOR TRIPS TTP VAT ACRONYMS9 GRA 2nd STRATEGIC plan 2015 - 2017 GRA 2nd STRATEGIC plan 2015 - 2017 8 BY THE MINISTER OF FINANCE The establishment of the Ghana Revenue Authori-ty (GRA)

7 Was a decisive measure by Government to modernise the country s tax system. The cur-rent tax reforms are an integral part of the ongo-ing Public Financial Management (PFM) reforms. These reforms are aimed at ensuring efficient and transparent resource mobilisation and utilisation under the Ghana Shared Growth and Development Agenda II (GSGDA II).The current unfavourable global economic condi-tions coupled with Ghana s own internal challen-ges make it imperative that the Authority improves revenue mobilisation to bridge the revenue-expen-diture gap and help stabilise the fiscal 2nd STRATEGIC plan of GRA comes at an opportune time to support the 2015 Budget captioned Transformational Agenda.

8 Securing the Bright Medium Term Prospects of the Economy through which Government expects to promote investment, create jobs and reduce recognises and appreciates the commitment and hard work of the Authority in mobilising revenue. Nonetheless the Authority must aim to raise the Tax-to-GDP ratio to bridge the fiscal gap and bring it at par with the Sub-Saharan average of 20% of therefore expects the Authority to improve its processes and procedures, implement innovative measures, strengthen enforcement mechanisms and broaden the tax base to maximize tax revenue.

9 Government will continue to formulate appropriate policies aimed at promoting efficient administration of the tax is confident that while adhering to the principles of fairness and integrity, the Authority will strive to enhance public confidence in revenue administration and improve tax successful implementation of the 2nd GRA STRATEGIC plan is of utmost importance and Government pledges its full commitment and TerpkerMinister for FinanceFOREWORD MESSAGE FROM THE BOARD CHAIRMAN The vision of the Ghana Revenue Authority to be a world class revenue administration recognised for professionalism.

10 Integrity and excellence sets the STRATEGIC direction for the organisation and forms the basis of the goals and objectives in the 2nd STRATEGIC plan outlines the STRATEGIC , administrative and operational efforts that will enable the Authori-ty consolidate its integration and modernisation agenda. It is expected that the successful imple-mentation of this plan will deepen the current organisational reforms and result in a substantial increase in revenue tax revenue is projected to increase fromGHS 21, million in 2015 to GHS 29, million by 2017 which represents a nominal growth of 36