The World Bank & IFC: Doing Business 2013:
- A medium-sized company operating in Ghana must on average make 32 payments to the tax authorities every year and spend 224 hours preparing, filing, and paying taxes at a total tax rate of 33.5% of profits.
Afrobarometer: Summary of Results Ghana 2012:
- 50% of citizens responding to a survey believe that 'some' tax officials are corrupt, 28% state that 'most' of them are corrupt and 12% state that 'all' of them are corrupt.
Ghana Integrity Initiatives: Voice of the People 2011:
- 44% of households who had contact with the various divisions of the Ghana Revenue Authority throughout 2010 report to have paid a bribe.
Transparency International: Global Corruption Barometer 2010/2011:
- 7.2% of households who had contact with tax revenue services between 2009 and 2010 report to have paid a bribe.