Tax compliance remains a significant challenge in Ghana, affecting revenue mobilization and economic sustainability. Despite the implementation of tax dispute resolution mechanisms, such as the Commissioner-General's Appeals Committee, the Independent Tax Appeals Board (ITAB), and the Dedicated Tax Court, concerns persist regarding their effectiveness in fostering voluntary compliance. Many taxpayers perceive these mechanisms as biased, inefficient, or inaccessible, undermining trust in the tax system. This study aims to assess the impact of tax dispute resolution mechanisms on tax compliance in Ghana, identifying key gaps and proposing policy interventions. Even though Ghana's tax laws do not make provision for ADR measures, the study sought to identify where it is a plausible option for tax dispute resolution. A quantitative research approach was employed, combining secondary data from the Ghana Revenue Authority (GRA) and primary data from 1,420 surveyed taxpayers. Descriptive statistical analyses were conducted to evaluate taxpayer perceptions and compliance behaviors. The findings indicate that fear of prosecution, trust in fairness, and accessibility of dispute resolution mechanisms significantly influence compliance. While ITAB and ADR are perceived as fair and efficient, skepticism exists regarding the Appeals Committee and the Dedicated Tax Court. To enhance compliance, the study recommends increasing transparency, improving procedural efficiency, and expanding public awareness of tax dispute resolution processes. Strengthening these mechanisms will foster trust, encourage voluntary compliance, and improve revenue collection in Ghana. The study also found ADR measures for dispute resolution as a plausible option than to litigation and should be properly implanted subject to systematic control checks and balances
Rakibu et al. (Thu,) studied this question.