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The study examined the reasons why public workers do not utilize Ghana’s tax relief scheme and its associated challenges with the University Hospital, Legon as the case study. The mixed method approach was adopted thus using both qualitative and quantitative method of collecting data. Questionnaires were distributed to and responses obtained from 174 staffs of the University Hospital, Legon selected using the stratified random sampling and the simple random sampling method whereas four (4) purposively selected officials of the Ghana Revenue Authority were also interviewed. Majority of respondents had no information or knowledge about the tax relief scheme in Ghana and this is largely attributable to inadequate seminars organized by Ghana Revenue Authority in creating public awareness on its benefits to taxpayers in Ghana. Furthermore, complex procedures or processes coupled with inadequate knowledge regarding how to apply are major reasons why tax reliefs are not utilized. To others, the subject of tax reliefs was not very necessary as they do not have much information on its existence, benefits and how to access it. The study recommended vigorous and regular symposiums to educate the public on the benefits accruing to Original Research Article Omane and Affum; AJEBA, 18(2): 1-16, 2020; Article no.AJEBA.61336 2 utilizing tax reliefs extending this publicity among the various social welfare departments and the physically challenged groups in Ghana. The study also recommended a more simplified application process and forms to be put in place but the Ghana Revenue Authority to eliminate the discouraging factor taxpayers have whenever tax reliefs and its application is cited.

Utilization of Tax Reliefs among Workers in Ghana: A Case Study of University Hospital, Legon