Tax administration in Ghana has seen a number of reforms since the 1940s, with the most recent being the integration of the Revenue Agencies to an Authority to act as a one-stop-shop as per the Ghana Revenue Authority Act, 2009 (Act 791). Ghana Revenue Authority is operated under three divisions namely, Domestic Revenue Tax, Custom and Support Service of which each of them play important roles in mobilizing revenue to the Government of Ghana. During each fiscal year, Ghana Revenue Authority generates tax revenue using both Source based-taxation and Resident based-taxation methods. The Revenues below represent Tax generated by the Commissioner-General of Ghana Revenue Authority for the 2019 year of assessment. Use it to answer the questions that follow. GH 000 Export and Import Duties .................................................................38,000 Excise Tax Stamps .............................................................................6,000 Corporate Taxes .................................................................................4,000 PAYE ................................................................................................16,000 Communications Service Tax (CST).................................................. 8,000 Other International Trade Taxes .......................................................13,000 Excise duties ......................................................................................4,000 Valued Added Tax (VAT) ....................................................................8,000 Import VAT .........................................................................................6,000 Property taxes ...................................................................................6,000 Vehicle Income Tax Stickers (VITS) ................................................. 4,000 Petroleum Taxes ...............................................................................2,400 National Health Insurance Levy .......................................................4,000 Capital Gain Taxes .........................................................................14,000 Total Revenue ..............................................................................133,400

Required: a. Discuss the governance structure of the Ghana Revenue Authority. b. Compute the total taxes collected by the Domestic Tax Revenue Division. c. Calculate the total taxes collected by Custom Division. d. Compute the total taxes collected by Support Service Division.