Question 1 a) Ghana has gone through series of tax reforms over the years to reduce the level of tax administrative inefficiencies in the tax system. Required Briefly enumerate any five (5) challenges of the tax system in Ghana and recommend (10 marks) solutions to these challenges. b) Briefly explain any five (5) justifications for the integration of the three erstwhile revenue agencies in Ghana (Internal Revenue Service, Value Added Tax Service and Customs, Excise and Preventive Service) into an entity called the Ghana Revenue Authority (GRA). (5 marks) (Total 15 marks)