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With reference to Ghana Revenue Authority (GRA) examine the recent Legal, institutional and structural reforms for Tax Administration in Ghana. b) Enumerate the salient Changes

With reference to Ghana Revenue Authority (GRA) examine the recent Legal, institutional and structural reforms for Tax Administration in Ghana. 

b) Enumerate the salient Changes in the Income Tax Act, 2015, (Act 896) in respect to Chargeable Income under Personal Income Tax in Ghana. 

c) Explain the terms “Provisional Assessment” and “Self-Assessment” in tax administration.  

d) Discuss the rationale for the shift from Provisional Assessment to Self-Assessment

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