Effective Utilization of Personal Tax Relief Scheme in Ghana, A Case Study in the Kwahu-West Municipality, Eastern Region – Ghana

Tax relief is a legally approved allowance intended to reduce the taxable income of individual workers thereby lessen the tax burden. It is intended to cushion the effect of tax on the individual and to make it bearable for him or her to pay the tax. Since tax reliefs have as an objective to lessen the tax burden of the taxpayer and ultimately bridge the gap between the rich and the poor, governments all over the world have come out with different tax relief schemes. Ghana's government is no exception to this. Unfortunately, it appeared that the utilization of the scheme is not effective. This whipped the interest of the researcher to find out the awareness and the level of assessment by taxpayers particularly, employees on the tax relief schemes in Ghana.