Assessment of Tax Compliance Procedures and Its Impact on Revenue Generation in Techiman Municipality

The study sought to determine the effect of tax compliance on revenue generation in the Bono East Region of Ghana. The research work was justified and significant because of the critical role of taxes in the accomplishment of GRA developmental goals and the satisfaction of the local people. This study was explanatory, employing quantitative methods of data collection. The study targeted employees of GRA-Techiman, GRA-Atebubu and GRA-Wenchi. A total sample size of 97 was chosen. Quota and simple random sampling were adopted in selecting the respondents. The regression analysis model was adopted as the model specification for this study. The study found that tax compliance was observed in Ghana Revenue Authority. However, not all components of the control principles were adequately followed. However, tax compliance principles had a positive and significant relationship with revenue generation. There was a positive relationship between tax monitoring and revenue generation, a positive relationship between information and communication and revenue generation, and tax control activities positively and significantly predicted revenue generation. Furthermore, there was a positive and significant relationship between tax risk assessment and revenue generation. It is recommended that activities such as customer complaint surveillance and feedback and audits performed periodically by internal auditors should be monitored and managed frequently. Keywords: Tax, Tax Compliance, Revenue Generation, Ghana Revenue Authority. DOI: 10.7176/RJFA/11-12-10 Publication date: June 30th 2020

commitment to ensuring effective revenue generation (Simangunsong, 2014). According to Aduam (2015), it provides discipline and structure to the tax compliance system. Elements within the control activities of tax compliance comprise the structure of the organization within the institution. It also includes the philosophy of management and their operating style, including the integrity, ethics, and competence of personnel which incorporates the external influences that affect the operations of the organization's and risk management practices, the attention and directives provided by management and the effectiveness of human resources principles (COSO, 2013). Agbenyo et al. (2018)considered the control activities of tax compliance to be the attitude and perceptions toward control directives, which are established and maintained by the management and employees of the firm to ensure effective tax compliance. It is a product of management's governance, style, and supportive attitude, which includes competence, ethical values, and morale (Attah-Botchwey, 2018).
According to Sigilai (2016), the environment sets the organizational tone, affects its control consciousness, and provides the foundation for effective revenue generation. This controlled environment also gives rise to the discipline and structure responsible for achieving the set goals. Vuai (2014) indicated, to ensure adequate revenue generation in MMDAs, management should ensure proper integrity and ethical values. There must be a code of conduct and ethics policy, and these must be adequately communicated to all levels of an organization. Also, there must be an appropriate structure for effective oversight by management on revenue generation. Management also needs to put a mechanism in place to regularly educate and communicate to employees the importance of internal controls, and to raise their level of understanding of tax compliance procedures.
Muhibat (2016) found a significant positive relationship between the control activities of tax compliance and revenue generation. The study of Alzeban and Sawan (2013)revealed that the revenue generation and the implementation of control measures suffer due to less support from senior management. If the control activities of tax compliance issues report, which are critical to preventing revenue leakages, it will serve as a boost to revenue generation (Admiraal, 2015). According to Hailemariam (2014), management's failure to implement a controlled environment has far-reaching implications on the attitude of employees and their compliances to revenue improvement principles. This agrees with Aikins (2011), who submitted that the implementation of tax compliance recommendation is highly relevant to the tax compliance unit and is influenced by the directive controls instituted by management in the institution. An efficient "early warning" scheme should be a significant component of such a structure to ensure that all management in top management and aligned positions have timelines for ensuring that income mobilization principles (Ejoh & Ejom, 2014). The control must guarantee that the staff is accountable with an adequate leverage scheme and penalties for income mobilization strategies, where necessary. Ndungu (2013)stated that practical control operations are essential to guarantee the effectiveness and efficiency of the management responsibility through the prevention of losses due to fraud; to ensure the accuracy of accounts, and to ensure that organizations ' policies are adhered to, and to assess the level of performance in the tax department. To achieve and protect its revenue generation, an organization must create physical control. Examples include safety and restricted access to resources such as money, securities, inventories, computers, and other machinery that may pose a danger of loss or unauthorized use. Periodic counting and comparison to control records for such assets is an essential element of control of these assets. Another control activity is to ensure accountability of the audit report (Agbigbi, 2016). The identity of all individuals involved in the tax compliance process should be readily determinable to isolate responsibility for errors or irregularities. This is known as audit trail and can take the form of signatures, initials, date/time stamps, computer login IDs, or other means of identification. The documents or IT records containing this information must be kept on file available for examination for a reasonable period, in line with the record retention policy. To Alewaba (2011), when these principles are observed in MMDAs and tax agencies, the results are improved revenue generation and effective financial management.

Risk Assessment and Revenue Generation
Risks are the possibility that an event that will adversely affect the achievement of some enterprises' objectives may occur (Virtue & Rainey, 2015). As a means of identifying and assessing risks, an organization may identify opportunities where the occurrence of a risk situation may positively impact the achievement of the firm in a way (Agbigbi, 2016). The COSO internal guidance materials outline a series of risk assessment principles. Firstly, the organization must clearly define its objectives to identify and evaluate the hazards of its objectives. It should also identify risks to the achievement of its objectives across the entity and analyses those risks as necessary for determining how risks should be managed. Also, the enterprise should consider the potential for fraud in assessing risks to the achievement of objectives, and lastly identifies and assesses changes that could significantly affect the performance of its internal controls. Sanusi and Mustapha (2015) divided risk assessment into risk identification, risk analysis and evaluation, and risk monitoring and report. Their research discovered a favorable and substantial income generation connection and concluded that risk evaluation is a crucial factor to be regarded in tax compliance and revenue generation.
According to Vuai (2014), organizations implement internal controls to maintain the safety of financial transactions and revenue generation. From Ofori (2011), risk assessment target finding and revealing issues for operations within the tax compliance department. The organizational structure reporting scheme sets out each section/unit's duties. Information on financial matters and revenue must be communicated throughout the entire department and organization to enable personnel to carry out their responsibilities about revenue generation. Vuai (2014) added that poor tax compliance procedures lead to asset misappropriations, corruption, organizational fraud, and fraudulent financial statements. Osmond (2011) further associated the security of economic transactions and data with personal checks of an organization.

Monitoring and Revenue Generation
Monitoring activities examine whether each of the five objectives or components of internal controls, including the control activities of tax compliance, risk assessment, and others, is present and functioning (Gbedzo, 2015). MMDAs should use on-going and separate evaluation processes to ascertain whether established tax compliance monitoring principles, across both the enterprise and its subunits, are in effect, present, and functioning. Monitoring, here, is a crucial input into the organization's assessment of the effectiveness of the finance and revenue of firms (Shanszadeh & Zolfaghari, 2016).
Tax compliance systems need to be monitored to ensure the quality of the internal audit report performance over time. Ongoing monitoring is necessary in this case to provide the preventive control mechanism in the course of normal operations of the tax compliance unit and the revenue generation process (Setiyawati, 2016). The activities are regular management and supervisory activities. The inner auditor shall supervise and clarify the execution of these policies and processes for the tax compliance department, given the commitments to policies and procedures within an organization (Al-matari, Al-Swidi, & Faudziah, 2014). According to Lenz and Sarens (2012), through monitoring, the internal audit provides appropriate recommendations to promoting applicable ethical principles and values within the organization; ensuring effective management of performance and establishing responsibilities in the company; effectively communicating information on risks and control to the relevant parts of the company; and providing effective coordination of activities and communication of information to board members, external and internal auditors, and management.
Furthermore, MMDAs need to make it a responsibility to train, teach and sensitize their staff on how to use these internal control schemes because their efficacy relies on the skills and reliability of the individuals who use them. All of these control measures guarantee that any hazards that may influence the capacity of an MMDA to attain its objectives are adequately prevented and should happen at all levels and, more especially, in the revenue generation and collection department.
The study is therefore guided by the conceptual framework depicted in Figure

Theoretical Review
The Resource-Based Theory, the Organizational Theory, and the Expectancy Theory have been used to underpin the study.

Resource-Based Theory
The Resource-Based (RB) Theory, by distinction, can be understood as an "inside-out" method of approach creation. The theory emphasizes on formulating a strategy as a way of mobilizing resources, for example, revenue. The theory states that the capability of a firm's incomes and competencies to support a maintainable competitive gain is necessary to the timeframe of the firm's strategic planning process (Gideon & Alouis, 2013). This implies that county governments should have suitable revenue generation strategies and approaches to appreciate development. In the context of the current study, MMDAs may be observed as an organization that has a revenue base that should be effectively and efficiently exploited to appreciate development. For this to be achieved, effective revenue generation methods must be put in place. The theory further advances in ascertaining the most profitable strategies to minimize cost consequences and enhance productivity and efficacy. For instance, Ayoki, Obwona, and Ogwapus (2016) contend that designing the policy about the most analytically significant incomes and competencies limits a firm's strategic range to those undertakings where it keeps an absolute competitive advantage. This implies that MMDAs ought to recognize and invest more in revenues that are more profitable to give them a competitive advantage. Moreover, the most effective revenue generation approaches should be embraced. Thus, it is, therefore, besides this contextual foundation that this study sought to evaluate revenue generation approaches in Ghana Revenue Authority. The study findings were to help identify the most suitable revenue generation approaches for sustained socioeconomic development.

Organizational Theory
While the focus of RBV is on a firm`s efficiencies from managing resources within, Organizational Theory (OT) takes a different path. It looks at how an organization affects and is affected by the environment in which it operates (Akindele, Afolabi, & Pitan, 2016). OT is a micro-examination of organizations, according to Daft (2007), because it examines the entire organization as a unit. It deals with departmental aggregations and the distinctions in structures and behavior at the evaluation stage of the organization. Jones (2010) alludes to four critical areas in OT: architecture, culture, design, and change. A legal system of tasks and interactions with authorities that regulate how staff co-ordinate their behavior and use resources to attain the objectives of an organization is crucial in any official approach, for example, in income mobilization strategies. The appropriate structure facilitates effective responses to problems of coordination and motivation due to environmental, technological, or human reasons (Jones, 2010). Culture is shared values and standards that control the interaction between organizational members, suppliers, customers, and others outside the company (Ferdous, 2016). The design of an organization is the process in which managers select and manage structural and cultural aspects to allow the organization to monitor the activities necessary to achieve its objectives. Jones (2010) also points to the process of change in which organizations redesign their structures to move from their current situation to a desired future state.
In this study, it is prudent for the management and employees in MMDAs to observe that their actions and inactions affect the citizens and other organizations within their jurisdiction. With revenue generation, efficient utilization of revenue, for instance, could motivate the taxpayer to comply with the tax payment and vice versa. A legal system of tasks and relations of power that controls how individuals coordinate their activities and use resources to attain the objectives of an organization should be implemented. In order words, management needs to ensure that internal control measures work effectively to prevent fraudulent activities, motivate the taxpayer, and improve the mobilization of revenue.

Expectancy Theory
Expectancy theory is one of the prominent motivation and leadership theories developed by Victor Vroom (1964). It is believed that for the GRA to increased tax, there is a need for the motivation of employees and also assists them in working relentlessly. According to Vroom, most behavior patterns are under the voluntary control of the employee and are, therefore, motivated (Deari, 2013). Jackson, Mathis, and Valentine (2014) argued that this theory highlights the importance of finding valued rewards for the employee. Rewards that are not valued by the employee have little influence to motivate performance. Furthermore, a break between the promise and delivery of the reward will reduce motivation. A good example would be an employee who has been promised a bonus to increase a factory production and attain the desired result; however, the latter highlighted that budget cuts prevent the organization from paying the bonus. The employee is much less likely to put in extra effort into future performance (Jackson, Mathis, & Valentine, 2014). It is crucial that managers know the key relationships in these expectations can better monitor employee motivation and adjust reward systems accordingly.
Jiang (2009) argued that expectancy theory entails three dimensions, namely; expectancy, instrumentality and valence, the level at which desired behaviors are looked forward to in employees' work. According to expectancy theory, all motivation is conscious. Individuals consciously make choices after a calculation of pleasure they expect to get out of it. One of the critics of the expectancy theory is that it does not refer to subconscious motivation (Deari, 2013).
To make the expectancy process simple; Effort →Required performance → Desired outcome Force = Valence × Expectancy Where force is a strength of motivation, valence is a strength of preference for outcome and expectancy is the belief that differences in behavior will produce the required outcome. Looking at the theory and Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.11, No.12, 2020 its complexity in nature, one could only make recommendations to management to try to find out the desired outcome each of the organization values most, define the goal, and what constitutes the level performance needed to achieve it. But management should also not lose sight of the fact that the level of performance is realistic and achievable. After some time, management should be able to measure the outcomes by the performance desired by management. One thing worth noting is that the strategies put in place should not create conflict between the expectations it sought to develop and other militating factors in the work environment. Finally, outcomes should be attractive and enticing enough to ignite the desired level of performance. Sigilai and Njiru (2016)determine the effects of internal controls in revenue collection in level Five Hospital Nakuru. The surveys used both qualitative and quantitative methods. The study was based on agency theory. The study, Data collection questionnaires have been used. The study's objective population was 40 people in the hospital. In information collection, a census was used. To define the connection between the control activities of tax compliance and income collection, the information gathered was analyzed with a correlation assessment. To describe the research variables ' perceptions, description statistics have been used. Data was submitted in tables, and appropriate debate was used to clarify appropriate results. The study established that the control activities of tax compliance have no significant influence on revenue collection in Nakuru Level five hospitals in Kenya.

Empirical Review
Similarly, (Sigilai, 2016)determined the effects of internal controls in revenue collection in level Five Hospital Nakuru. The trials were carried out using both qualitative and quantitative methods. Questionnaires were used for research on a population of about 40 participants. Recognizing relationships between control, risks, control, and communication information and tracking operations and income collection, the data gathered were evaluated with regressive analyses. The research determines whether the lack of the above-mentioned elements leads to collusion in fraud, income loss, and income embezzlement. The income cycle remains the main area of fraud and abuse which requires significant and thorough internal control In another development, Ofozie (2010) assessed the impact of the internal control system on Revenue generation control at the local government level. Data analysis was conducted using statistical description and inferential techniques. The description assessment includes the use of manageable proportion, tabulation, and the chi-square inferential analytical method. The main finding of the study included, among others, concluded that the internal control system plays a significant role in prudently managing the resources and funds entrusted to public sector managers. Agyapong (2017) examines the potentials and challenges of internal revenue generation in the East Gonja District Assembly. The main instruments used in the collection of primary data were interviews, questionnaires, and observation. Secondary data was also collected from journals, the internet, and published works. The researcher summarized fieldwork by using frequencies and percentages. Tables and charts were employed to present findings. The study revealed that, despite the mandate of MMDAs to mobilize internal revenue to augment the statutory DACF and donor support, the IGF contributions to the East Gonja District revenue envelop in the years 2011 was three percent, two percent in 2012, and three percent each in 2013 and 2014 and then increase to four percent in 2015. The study further revealed that human factors such as low level of awareness, lack of training, lack of logistics and motivation, and small internal control systems negatively affect IGF mobilization. Environmental factors, including inaccurate data and lack of maintenance of tangible IGF sources, including markets, toilets, and tourist sites, are a disincentive to tax payment. The study identified the alienation of stakeholders and the non-promulgation and gazette of the district bylaws as factors that militate against IGF mobilization.
Further research by (Mohammed 2017)focused on three goals: assessing the impacts of income collection control operations, examining the impact of checks on income collection, and examining the effects of data and interaction on income collection at the Kintampo Municipal Assembly. The researchers used quantitative methods to accomplish these goals. Questionnaires have been used for the collection of primary data for a population of 63 participants. By using SPSS version 20, the information was analyzed. The instruments for analyzing statistical information used were descriptive, inferential, and test statistics. The results showed that internal controls had a significant influence on revenue collection in the Kintampo Municipal Assembly.
Also, Ofozie (2010) used information analysis on descriptive and inferential statistical methods to evaluate the effect of the internal control system on income generation control at the local government level. Simple proportion, tabulation, and chi-square inferential analytical techniques are used in the detailed evaluation. The research found that the internal control system plays a significant part in the prudent management of government sector managers ' resources and funds. Fosu (2015)evaluated the effectiveness of revenue generation strategies of Metropolitan, Municipal and District Assemblies (MMDAs) in Ghana, Techiman Municipal Assembly and Techiman North District Assembly (TMA and TNDA) as a case study. The survey's conclusion indicates that according to the Local Government Act, Act 462(1993), TMA and TNDA are not adequately using fiscal decentralization to develop fresh and sustainable Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.11, No.12, 2020 approaches for improving their efficiency in income mobilization. The survey's findings indicate that the Assembly had over-relied on the Common Fund to fulfill its capital expenses. Another fact is that the more significant part of TMA and TNDA's IGFs goes into administration expenditure. The efficiency of inner checks on income generation in UNES was assessed by Ndungu (2013). In this study, the design of the studies was descriptive. During the 2013 calendar year, the study population was all UNES Limited employees. By using the linear regression, the data were evaluated. The research showed that ICS helps to generate income for the business. UNES is responsible for promoting the processes through the authentication and correctness of all files and confirms that all papers have been signed before processing by the appropriate officials to avoid income misappropriation.
Mitullah (2013) investigated the management of resources by municipalities in Turkey. The main aim of the study was to establish the effect of automation of tax compliance by municipalities. The study involved a longitudinal causal study supplemented by in-depth qualitative interviews. Judgmental sampling was used in selecting 79 respondents out of 321 based on the size and level of activity. Automation of tax compliance also brings about efficiency and effectiveness in the declaration and subsequent payment of tax due. The situation in Turkey indicated that the new system offers a framework for all taxpayers to be tracked. The ultimate of all of these is that more revenue is generated.

Methodology 3.1 Type of Research
This study was explanatory, employing quantitative methods of data collection. Explanatory research focuses on clarifying the relationship between two or more aspects of a situation or phenomenon. It uses inferential analysis to study connections between dimensions or characteristics of individuals, groups, conditions, or events (Nicholas, 2011). This study used explanatory research because it seeks to determine whether there is a significant relationship between tax compliance procedures and revenue generation

Population
The study targeted employees of the Ghana Revenue Authority in the Bono East Region of Ghana. The study considered all three offices in the Bono East Region. They are Techiman, Atebubu, and Wenchi (under GRA, Wenchi is part of the Bono East). This was because these categories of staff were directly or indirectly involved in revenue collection, management, and evaluation and, as such, were in the position to respond to the study items adequately. The total numbers of workers at GRA-Techiman were fifty-eight (58), GRA-Atebubu were twentynine (29), and those at the GRA-Wenchi were twenty-three (23) totaling one hundred and ten (110)

Sample and Sampling Technique
Among the population, the rstudy determined the sample size using the Yamane (1967) formula at a confidence interval of 95% as given below: ≅ 21 Hence, a total sample size of 97 was chosen from the total population, 51 respondents from the GRA-Techiman, 27 from GRA -Atebubu and 22 from GRA-Wenchi.
Simple random was used to select the respondents. With this sampling, every member of the larger population has an equal chance of being selected. With this study, the name of each worker was written on a piece of paper folded and put inside a container. The study then randomly selected the required sample needed from the names that were in the container without replacement. Those names which were selected constituted the sample used for the study.

Data Collection 3.4.1 Source of Data
The study used primary sources of data. Primary data is data collected during a study obtained through direct contacts from respondents through the use of questionnaires. A good part of making use of primary data is that it represents the specific reason for the proposed objectives. The questions asked by the researcher are those about the study and are of relevance to the study.

Instrument for Data Collection
The instrument that was used to collect data was the questionnaire. The questionnaire contained relevant questions for this study. As a structured instrument, its development was supported by literature to target the research questions. Section "A" of the questionnaire contained the demographic characteristics of the respondents. Section "B" of the questionnaire looked at the tax compliance procedures (tax control activities, tax risk assessment procedures, information and communication, and tax monitoring); Section "C" meant looked at the effectiveness of revenue generation.

Instrument Validity and Reliability
Validity is a quality of the interpretations and unitary concepts that are supported by different types of evidence (Mason, 2010). According to Bolarinwa (2015), four types of validity exists; face validity, construct validity, content validity, and criterion validity. This study adopted both face validity and content validity. The validity of material refers to the degree to which the instrument assesses or tests the value structure in full. The creation of a content-valid instrument is usually done by experts on the research subject through a rational analysis of the instrument. To satisfy this criterion, all the questions were from the literature, and the contents were checked by the supervisor acting as an expert. Reliability could be measured in three major ways, according to Bashir, Afzal, and Azeem (2012), test-retest reliability, alternative reliability in both forms, and internal consistency reliability. This research followed the approach of test-retesting. For this process, the management of the Nkoranza South Municipal Assembly was given five questionnaires first to complete. The researchers collected the answered questionnaire and submitted similar questionnaires to the same respondents for an answer after two weeks. The two sets of questionnaires were subsequently analyzed with the Pearson Correlation.

Method of Data Analysis
The study used both descriptive and inferential data analysis for the study. The descriptive analysis made use of simple tables and figures were used to present findings of respondents and percentages used to discuss results. The effects of tax compliance procedures on performance, regression, and correlation analysis were employed. Data collected was organized into various categories; a relationship was then established from these categories.

Results and Discussion of Findings 4.1 Data Presentation and Analysis 4.1.1 Demographic Data of Respondents
This section presents the demographic distribution of the sample respondent by educational level and working experience. For an educational experience, out of the 97 respondents, 16 (16.5%) had Diploma/HND certificates, 66 (68%) had completed their first degree, and 15 (15.5%) had their postgraduate certificate. The majority of the respondents, therefore, have at least a first degree. The implication is that the respondents have great educational experience and hence might be in a position to correctly respond to the questionnaire. Furthermore, the study had 14 (14.4%) of the respondents indicating that they have worked in less than two years, 44 (45.4%) had worked from 3-5 years, 22 (22.7%) had worked for 6-8 years, and 17 (17.5%) had worked for more than eight years. The majority of the respondents have, therefore, worked for at least five years. It is therefore anticipated that the results will present be a true reflection of the situation since more than 80% of the respondents for the study had been in the sector for at least five years.

Descriptive Statistics and Correlation of the Variables.
The study calculated the correlations of the variables using the Pearson Correlation Analysis. This analysis is used for two primary purposes. First, to determine the absence of multicollinearity in the data, this is another assumption for the regression analysis. Secondly, the report is used to determine the relationship between the variables under investigation. The correlation Table 4.3 and its interpretations are shown below. The tax compliance constructs were tax risk assessment (mean = 3.1050 and Std. Deviation = 1.04028), tax control activities (mean = 4.2600 and Std. Deviation = 1.01371), information and communication (mean = 4.2241 and Std. Deviation = 1.74919) and monitoring (mean = 3.1177 and Std. Deviation = 0.22954). The means of revenue generation, tax risk assessment, and tax monitoring fell below 4.0, while tax control activities and information and communication achieved mean values greater than 4. This means that revenue generation and tax risk assessment, as well as tax monitoring, are not very effective.
To check for multicollinearity and the correlations of the data, the values of the correlation coefficients of Pearson's Bivariate Correlation among all the independent variables need to be smaller than 1. It is noted from the outcomes that none of the factors had a value higher than 1, suggesting the lack of multicollinearity.

KEY: RG = Revenue Generation, TRA = Tax risk assessment, TM =Tax Monitoring TCA = Tax control activities, IC = Information and Communication
Results from the study indicated in Table 4.3 shows that there is a positive relationship between the variables under investigation. However, the correlations between revenue generation and tax compliance components were considered. The correlations are; revenue generation and tax monitoring (r = 0.865, p = 0.000 < 0.05), revenue generation and information and communication (r = 0.324, p = 0.000 < 0.05), revenue generation and tax control activities (r = 0.893, p = 0.000 < 0.05), and revenue generation and tax risk assessment (r = 0.688, p = 0.000 < 0.05).
This means that all the tax compliance variables (Information and communication, Tax control activities, Tax risk assessment and Tax Monitoring) predict revenue generation. However, tax control activities (r = 0.893, p = 0.000 < 0.05) had the highest correlation value, followed by Tax risk assessment (r = 0.688, p = 0.000 < 0.05).

Tax control activities and its Effect on Revenue Generation
Variables that were moderately observed were proper accounting and management system for tax compliance principles (33% strongly agreed, 37.1% agreed, and 29.9% disagreed) with a mean of 3.73 and standard deviation of 0.648; and commitment of Board of Directors to tax compliance process (39.2% strongly agreed, 33% agreed, 19.6% disagreed and 8.2% strongly disagreed) with a mean of 3.75 and standard deviation of 0.539.
However, there was a rejection of the existence of well elaborate tax collection organizational structure and unit (mean = 2.97 and std. dev. = 0.792) with 25.8% strongly agreed and agreed respectively, 16.5% disagreed and 31.9% strongly disagreed; and code of conduct and the existence of ethics policy guiding the tax collection unit (mean = 2.92 and std. dev. = 0.663) with 15.5% strongly agreed, 36.1% agreed, 21.6% disagreed and 26.8% strongly disagreed.
A summary of the independent variable (tax control activities) and revenue generation as the dependent variable is shown in Table 4 (2019) The positive R-value is an indication that there is a positive relationship between tax control activities and revenue generation. The R-Square value of 0.665 means that 66.5% of the variation in the revenue generation is explained by the fitted line together with tax control activities. From these results, the standard error is 0.1232, which implies that the model gives a better prediction of the outcomes.
The ANOVA table for the regression analysis is indicated in The p-value or level of significance is 0.000 indicated in Table 4.7 illustrates that the available data was a good fit for the model. This implies that there is strong evidence that the regression model gives accurate predictions on the relationship between tax control activities and revenue generation.
To determine the predictive effect of tax control activities on revenue generation, the regression coefficients were used, as indicated in Table 4.8.   (2019) The regression coefficients illustrated in Table 8 showed a constant of 1.314 and a regression coefficient of 0.719 concerning tax control activities and revenue generation. The estimated coefficients were significant at the 5% level. This is represented by the equation: Revenue Generation = 1.314 + 0.419 (Tax control activities) +  The regression model indicates that a unit increase in tax control activities increases revenue generation. There is, therefore, a negative effect of tax control activities and revenue generation, as illustrated by the regression equation.  Table 4.9, it is observed that two tax risk assessment variables had mean values greater than 4. This means the variables are highly observed in the selected Assemblies. The variables are "The institution provides an independent appraisal of the quality of tax unit managerial performance" (57.7% strongly agreed, 23.7% agreed, 17.5% were indifferent, and 1.1% strongly disagreed) and "There are sufficient and competent staff in the taxing unit" (73.2% strongly agreed, 12.4% agreed, 13.4% were indifferent, and 1.1% strongly disagreed). In summary, the selected Assemblies highly observe that the institution provides an independent appraisal of the quality of tax unit managerial performance and control issues (mean = 4.37, std. dev. = 0.846). They also ensure that sufficient and competent staff are recruited (mean = 4.57, std. dev. = 0.802).

4.1.4: Tax risk assessment Policies and its Effect on Revenue Generation
The institutions moderately consider and address technology issues (38% strongly agreed, 6.2% agreed, 10.3% were indifferent, 28.9% disagreed and 21.6% strongly disagreed) as well as risk identification (39.2% strongly agreed, 33% agreed, 19.6% disagreed and 8.2% strongly agreed). A mean of 3.26 and a standard deviation of 0.783 was achieved for the consideration and appropriately addressing technical issues and a mean of 3.75 and a standard deviation of 0.822 obtained for the identification of risk.
However, there was a rejection that the management of the selected Assemblies appropriately assessed and evaluates risk during planning (mean = 2.92 and std. dev. = 0.792), with 15.5% strongly agreed, 36.1% agreed, 21.6% disagreed and 26.8% strongly disagreed. With the regression analysis, the model summary is indicated in  (2019) The model summary indicates a positive relationship between tax risk assessment and revenue generation (r = 0.688, r-square value = 0.485) (Refer Table 4.10). The r-square value of 0.485 indicates that 48.5% variation of revenue generation is explained by tax risk assessment.
Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.11, No.12, 2020 (2019) From the ANOVA table indicated in Table 4.11, the study is significant (F-value = 7.480, p-value = 0.000 < 0.5). This means that the model is accurate, and tax risk assessment predicts revenue generation.  (2019) The results indicate that tax risk assessment (b-value = 0.446, p-value = 0.000 < 0.05) positively relates revenue generation and significant. This implies that there is a beneficial connection between risk evaluation and income generation at the meaning level of 5%. The model equation is given as:

Revenue Generation = 3.656 + 0.446 (Tax risk assessment) + .
This means that tax risk assessment predicted revenue generation by an increment of 0.446.  (2019) From the results, creating and maintaining database of all taxable properties (60.8% strongly agreed, 23.7% agreed, 15% neutral with mean = 4.45 and std. dev = 0.750) and adequate ICT tools to support tax compliance (64.9% strongly agreed, 29.9% agreed, 5.2% neutral with mean = 4.60 and std. dev = 0.589) are highly observed in the institutions.

4.1.5: Information and Communication and its Effect on Revenue Generation
Incorporates technology with tax collection and compliance (48.5% strongly agreed, 6.2% agreed, 28.9% disagreed and 21.6% strongly disagreed with mean = 3.46 and std. dev = 1.075) and the adoption of electronic payment systems (43.3% strongly agreed, 28.9% agreed, 28.9% disagreed and 4.1% strongly disagreed with mean = 3.84 and std. dev = 1.054) are moderately considered. The study, however, indicates that there is no automation of all tax collection procedures (24.8% strongly agreed, 20.6% agreed, 33% disagreed, and 20.6% strongly disagreed with mean = 2.95 and std. dev = 0.632). The model summary is indicated in Table 4 The positive R-value is an indication of a positive correlation between the variables. Therefore, it can be found that the connection between information and communication and income generation is positive. The r-square value of 0.349 means that 34.9% of the variation of revenue generation is predicted by the effectiveness of Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.11, No.12, 2020 information and communication. From this result, the standard error is 0.82459, which implies that the model gives a better prediction of the outcomes.
Consequently, it can be concluded from the outcomes that the general model was essential and that data and communication substantially predict income generation. Thus, there is a positive relationship between information and communication and revenue generation. Conclusively, the study reveals that improvement in information and communication predicts a 34.9% improvement in revenue generation. The ANOVA table for the regression analysis is indicated in Table 4 From the ANOVA statistics shown, the processed is significant (p-value = 0.000 < 0.05). This implies that there was substantial evidence that the regression model gave accurate predictions on the relationship between information and communication and revenue generation. That is F(9.168) = 0.000 < 0.05. The regression coefficients were used, as indicated in Table 4.16.  (2019) The regression coefficients illustrated in Table 4.16 showed a constant of 2.498 and a regression coefficient of 3.276 concerning performance auditing. The equation represents this:

Revenue Generation = 2.498 + 3.276 (Information and Communication)
The regression model indicates that a unit increase in information and communication will lead to a 1.276 increase in revenue generation. There is, therefore, a positive effect of information and communication on the revenue generation.  (2019) From the results, competency in the tax monitoring team (60.8% strongly agreed, 26.8% agreed, 12.4% neutral with mean = 4.50 and std. dev = 0.696) is highly observed while effective monitoring of taxes (33% strongly agreed, 637.1% agreed, 29.9% disagreed with mean = 3.73 and std. dev = 1.012) is moderately considered. The study has regular management and supervisory activities of the tax collection procedures (15.5% strongly agreed, 36.1% agreed, 21.6% disagreed and 26.8% strongly disagreed with mean = 2.92 and std. dev = 0.758) and non-compromising of the work of the tax monitoring team (23.8% strongly agreed, 12.4% agreed, 33% disagreed and 26.8% strongly disagreed with mean = 2.61 and std. dev = 0.597) least observed.  Vol.11, No.12, 2020 0.688, r-square value = 0.485) (Refer Table 4.7). The r-square value of 0.785 indicates that 78.5% variation of revenue generation is explained by tax monitoring.  Table 4.8, the study is significant (F-value = 14.766, p-value = 0.000 < 0.5). This means that the model is accurate, and tax monitoring predicts revenue generation. The results indicate that tax monitoring (b-value = 0.446, p-value = 0.000 < 0.05) positively relates revenue generation and significant. The model equation is given as:

Revenue Mobilization = 5.611 + 0.876 (Monitoring) + .
This means that monitoring predicted revenue mobilization by an increment of 0.876.

Discussion of Findings 4.2.1 Examine the Tax risk assessment Perspective of Tax compliance and its Effect on Revenue Generation
The results indicate that the selected Assemblies highly ensure that there are clear objectives to provide practical direction on tax risk assessment and control issues and also ensure that sufficient and competent staffs are recruited. The Assemblies moderately consider and address technical issues as well as risk identification and assessment. However, the management of the selected Assemblies does not appropriately evaluate risk during planning. From the study of (Al-matari et al., 2014), tax risk assessment positively predicts revenue generation because it leads to active protection principles that safeguard assets and funds against manipulation and fraud to detect fraud and minimize losses stemming from neglect or abuse. From Ofori (2011), risk assessment target finding and revealing issues for preventing leakages, fraud, and improving revenue generation. According to Lenz and Sarens (2012), by ensuring effective tax risk assessment policies, there is the promotion of appropriate ethical principles and values within the organization; ensuring effective management of performance and establishing responsibilities in the company; effectively communicating information on risks and control to the relevant parts of the company; and providing effective coordination of activities and communication of information to board members, external and internal auditors, and management. After establishing a positive and significant relationship between tax risk assessment and revenue generation, Setiyawati (2016) indicated that tax risk assessment is necessary to ensure a preventive control mechanism in the course of normal operations of the organization and the revenue generation process.

Examine the Tax control activities Perspective of Tax compliance and its Effect on Revenue Generation
From the results, proper documentation of tax compliance policies is highly observed. Also, critical decisions made with appropriate approval and commitments of the Board of Directors to the tax compliance process are moderately seen. However, there are no well elaborate tax collection, organizational structure and unit, and adequate resources to manage risk and achieve objectives effectively. Tax control activities positively and significantly predicted revenue generation, such that 66.5% of the variation in the revenue generation is explained by tax control activities.
Earlier, Aduam (2015) also found a positive and significant relationship between tax control activities and revenue generation. He added that tax control activities are designed to correct errors or risks and prevent the recurrence of further mistakes. In another development, Sigilai (2016)assessed the impact of the Tax compliance system on revenue generation control at the local government level and concluded that the tax control activities system plays a significant role in prudently managing resources of the public sector. Vuai (2014) indicated, to ensure adequate revenue generation in MMDAs, management should ensure proper integrity and ethical values. Research by Agbigbi (2016) also found a positive and significant relationship between tax control activities and revenue generation. He also pointed out that an organization, by means of control operations, could document and enforce its policies and processes using warnings and termination if applicable. Muhibat (2016) found a significant positive relationship between the control activities of tax compliance and revenue generation. The study of Alzeban  Vol.11, No.12, 2020 132 and Sawan (2013) revealed that the revenue generation and the implementation of control measures suffer due to less support from senior management. According to Hailemariam (2014), management's failure to implement a controlled environment has far-reaching implications on the attitude of employees and their compliances to revenue improvement principles. This also agrees with Aikins (2011), who submitted that the implementation of tax compliance recommendation is highly relevant to the tax compliance unit.

4.2.3: Examine the Information and Communication Perspective of Tax compliance and its Effect on Revenue Generation
The results indicated that established channels to report suspected breaches of laws and staff understanding of their roles in the control system were highly observed; communicating policies on tax compliances and conduct was moderately observed, while management seriousness on reported breaches was least observed. There was a positive relationship between Information and Communication and Revenue Generation such that 34.9% of the variation of revenue generation was explained by the effectiveness of information and communication. To support this finding, Suyono and Hariyanto (2015) posited that for effective revenue generation, accounting, knowledge, and communication systems should capture and impart very pertinent and timely information in a manner that enables the board, management, and employees to function. Similarly, after indicated that information and communication positively predicted revenue generation, Ciuhureanu (2016) noted that Information and communication systems ensure that all personnel of revenue generation understand their roles in the control system. This is why Gbedzo (2015) indicated earlier that an essential tax compliance system to ensure adequate revenue generation was providing useful information and communication. Pertinent issues must be identified, captured, and communicated in a form and timeframe that enables a manager and staff to carry out their tax compliance and operational responsibilities efficiently (Agbigbi, 2016). According to Mohammed (2017) involves identifying, capturing, and communicating all relevant data in a form and timeline that enables individuals to fulfill their economic reporting duties. He found that there was a positive and significant relationship between all the components of tax compliance and revenue generation.

4.24: Examine the Tax Monitoring and its Effect on Revenue Generation
From the results, competency in the tax monitoring team was highly observed, while effective monitoring of the taxing unit was moderately considered. The study had regular management and supervisory activities of the tax collection procedures and non-compromising of the work of the monitoring team least observed. There was a positive relationship between monitoring and revenue mobilization, such that 78.7% variation of revenue mobilization is explained by monitoring. Several studies confirm this finding, for example, Shanszadeh and Zolfaghari (2016) in researching the local government sector in Kenya, found that monitoring related positively with revenue mobilization. Vuai (2014) added that poor internal controls lead to asset misappropriations, corruption, organizational fraud, and fraudulent financial statements. According to Lenz and Sarens (2012), through monitoring, the internal audit provides appropriate recommendations for promoting applicable ethical principles and values within the organization. His study indicated a positive relationship between the tax monitoring process and revenue generation. Similar findings were also found by Al-matari, Al-Swidi, and Faudziah (2014) and Setiyawati (2016)

Summary, Conclusion and Recommendations 5.1 Summary
The study sought to determine the effect of tax compliance on revenue generation in the Bono East Region of Ghana. The research work was justified and significant because of the critical role of taxes in the accomplishment of GRA development goals and the satisfaction of the local people. The essential natures of people's expectations from GRA call for a continuous look at their tax generation to enable them to have the support of constituents. This study was explanatory, employing quantitative methods of data collection. The study targeted employees of GRA-Techiman, GRA-Atebubu, and GRA-Wenchi. A total sample size of 97 was chosen from the entire population; 51 respondents from the GRA-Techiman, 27 from GRA-Atebubu, and 21 from the GRA-Wenchi. Quota and simple random sampling were adopted in selecting the respondents. The study adopted the regression analysis model as the model specification for this study.
Objective one of the study sought to examine the tax risk assessment perspective of the tax compliance and its effect on effective revenue generation. The results indicate that the selected Assemblies highly ensure that there are clear objectives to provide practical direction on tax risk assessment and control issues and also ensure that sufficient and competent staff are recruited. The Assemblies moderately consider and address technical issues as well as risk identification and assessment. However, the management of the selected Assemblies does not appropriately evaluate risk during planning.
Objective two of the study sought to examine the tax control activities' perspective of tax compliance and its effect on effective revenue generation. From the results, proper documentation of tax compliance policies is highly observed. Also, critical decisions made with appropriate approval and commitments of the Board of Directors to the tax compliance process are moderately found. However, there are no well elaborate tax collection, Research Journal of Finance and Accounting www.iiste.org ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.11, No.12, 2020 133 organizational structure and unit, and adequate resources to manage risk and achieve objectives effectively. Tax control activities positively and significantly predicted revenue generation, such that 66.5% of the variation in the revenue generation is explained by tax control activities.
Objective three of the study sought to examine the information and communication perspective of the tax compliance and its effect on effective revenue generation. The results indicated that established channels to report suspected breaches of laws and staff understanding of their roles in the control system were highly observed; communicating policies on tax compliances and conduct was moderately observed, while management seriousness on reported breaches was least observed. There was a positive relationship between Information and Communication and Revenue Generation such that 34.9% of the variation of revenue generation was explained by the effectiveness of information and communication.
Objective four of the study sought to examine tax monitoring and its effect on effective revenue generation. From the results, competency in the monitoring team was highly observed, while effective monitoring of performance was moderately considered. The study had regular management and supervisory activities of the tax collection procedures and non-compromising of the work of the monitoring team least observed. There was a positive relationship between monitoring and revenue mobilization, such that 78.7% variation of revenue mobilization is explained by monitoring.

Conclusion
The study concludes that tax compliance is observed in the Ghana Revenue Authority. However, not all components of the control principles are adequately followed. For example, it was found that management seriousness on reported breaches was not appropriate. There was also no well elaborate tax collection organizational structure and unit and adequate resources to manage risk and achieve objectives effectively. However, tax compliance principles had a positive and significant relationship with revenue generation. There is a positive relationship between tax monitoring and revenue generation (78.7% variation of revenue mobilization is explained by monitoring), a positive relationship between information and communication and revenue generation (34.9% of the difference of revenue generation was described by the effectiveness of information and communication), and tax control activities positively and significantly predicted revenue generation (66.5% of the variation in the revenue generation is explained by tax control activities). Furthermore, there was a positive and significant relationship between tax risk assessment and revenue generation (48.5% variation of revenue generation is explained by tax risk assessment).

Recommendations
The research discovered a useful and essential connection between tax compliance and income generation. In that respect, the information and communication system should be managed appropriately in the GRA to allow free access to and use of the official report in a way that is needed by all parties within the GRA. Activities such as customer complaint surveillance and feedback and audits performed periodically by internal auditors should be monitored and managed frequently. Internal auditors should investigate and appraise the tax compliance structure and the efficiency with which the various functions perform their assigned duties.
The study also found that the results indicated that established channels to report suspected breaches of laws and staff understanding of their roles in the control system were highly observed; communicating policies on tax compliances and conduct was moderately observed, while management seriousness on reported breaches was least observed. Administrators should design intuitive controls to guarantee efficiency and effectiveness, economic reporting reliability, and compliance with legislation and regulations. This can be accomplished through regular performance review and assessment of the adequacy and efficiency of checks intended by the Department of Internal Auditors.
Also, regular management and supervisory activities of the tax collection procedures and non-compromising of the work of the monitoring team were least observed in the Assemblies. Therefore, to guarantee that the correct thing is accomplished, executives should set up an anonymous hotline for fraud tips and implement a strategy for whistleblowers protection (where fraud and waste suspicion is reported)

Suggestions for Further Studies
The study suggests that further research should be done on the challenges to the adequate performance of tax compliance systems in the public sector since the public sector is inundated with a myriad of tax compliancerelated problems, as evidenced in the Auditor General's reports year in-year-out.
Also, the study was limited to the Bono East Region. Therefore, further studies are suggested to cover other areas and include more regions to either confirm or refute these results.