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首页> 外文期刊>British Journal of Economics, Management & Trade >Horizontal Mergers and Corporate Performance: Evidence from Ghana Revenue Authority (GRA)
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Horizontal Mergers and Corporate Performance: Evidence from Ghana Revenue Authority (GRA)

机译：横向兼并与企业绩效：来自加纳税收局（GRA）的证据

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Horizontal Mergers and Acquisitions (M&A) have been extensively used by firms as vehicles for growth and competitiveness strengthening within the context of the global economy. Restructuring of government has been a constant theme over the last three decades and revenue administration has not been completely immune to this trend. It is in this spirit that Ghana in 2009 merged all her revenue agencies into a Revenue Authority under Ghana Revenue Authority Act (Act 791) known as the GRA. The GRA has been seen by many as a possible solution to critical problems, such as poor revenue performance, low rates of compliance, ineffective staff, corruption etc. However, since the formation of GRA in 2009, no comprehensive assessment has been made of the Authority that exist today and of how well it has served its intended purpose. The objective of this research therefore is to determine the effect of the merger on the overall corporate performance of the GRA by compiling and ranking the perceptions of GRA management and employees on the improvements in the sixteen (16) key reform areas and also explore the extent to which the perceived improvements have translated into total volume of revenue mobilized post-merger. The study used total yearly revenue and GDP figures for the period of 2005 to 2014. The data was further broken down into pre-merger (2005 - 2009) and post-merger (2010 – 2014) periods. Integration of tax reform, provision of momentum for change and increase tax revenue were ranked top three in terms of best-improved areas. The revenue – to – GDP ratio analysis also revealed that even though both revenue and GDP grew positively post-merger, the revenue growth rate was slower than that of the GDP. The results of the t – test and F – test indicates that there is significant difference between the pre and post-merger revenues and hence concludes that the merger has had a great impact on the corporate performance of the GRA. The study however recommends that, the GRA be strengthened by resourcing it with the requisite manpower, infrastructure and technology to enable it function better. Ghanaians should be educated on the relevance of payment of tax and stiffer punishments should be handed to tax defaulters. Government must check corruption and work towards creating a congenial economic atmosphere for industrial units to generate more revenue.
机译：在全球经济背景下，横向并购已被企业广泛用作增长和增强竞争力的工具。在过去的三十年中，政府重组一直是一个不变的主题，而税收管理还不能完全避免这种趋势。本着这种精神，加纳于2009年根据加纳《税收管理局法》（第791号法案）将其所有收入代理机构合并为一个税收管理局。 GRA被许多人视为解决诸如收入表现不佳，合规率低，员工效率低下，腐败等关键问题的可能解决方案。但是，自2009年GRA成立以来，尚未对GRA进行全面评估。当今存在的权威及其达到预期目的的程度。因此，本研究的目的是通过对GRA管理人员和员工对十六（16）个关键改革领域的改进的看法进行整理和排名，以确定合并对GRA整体公司绩效的影响，并探讨其程度。预期的改进已转化为合并后筹集的总收入。该研究使用了2005年至2014年期间的年度总收入和GDP数据。该数据进一步细分为合并前（2005-2009年）和合并后（2010-2014年）两个时期。税收改革的一体化，变革动力的提供和税收的增加，在最佳改进领域方面排名前三位。收入与GDP的比率分析还显示，即使合并后收入和GDP均实现了正增长，但收入增长率仍低于GDP增长率。 t检验和F检验的结果表明，合并前和合并后的收入之间存在显着差异，因此得出结论，合并对GRA的公司绩效产生了重大影响。但是，该研究建议通过为GRA提供必要的人力，基础设施和技术来加强GRA的功能，以使其发挥更好的作用。加纳人应该接受有关缴税的相关性教育，应对违税者处以更严厉的惩罚。政府必须制止腐败，努力为工业部门创造有利的经济氛围，以创造更多收入。

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