By Frank Yao Gbadago
Accra, Nov 8, GNA – In the realm of Ghanaian courts, the convergence of tax dispute resolution, fraud cases, and financial malfeasance investigations demands a critical examination of current practices.
The manual transcription of spoken speeches and representations during arbitration and cross examination of expert witnesses involved in the investigation proceedings has led to significant delays and adjournments (Addadzi-Koom & Bediako, 2019; Aniekwe, 2019).
This article explores the factual landscape of this issue, identifies challenges posed to tax revenue mobilization and asset recovery, underscores the need for automation, and proposes a comprehensive way forward amidst the surge in fraud, corruption, and related cases before the courts, considering the alleged closure of dedicated tax courts.
The Facts and Challenges
Both tax dispute resolution and financial investigations involving fraud cases in Ghana currently rely on manual transcription of spoken speeches including cross examination of expert witnesses. This labour-intensive process contributes to unreasonable delays and adjournments.
For instance, most fraud and financial malfeasance cases investigated mostly led to court proceedings and subsequent jailing of the culprits travelling for more than three years.
Same can be said of most judicial tax dispute resolutions witnessed by a chartered tax practitioner and practising accountant.
The slow pace of tax dispute resolution affects tax revenue mobilization as cases linger unresolved, creating uncertainties for both taxpayers and tax authorities.
In cases involving fraud and financial malfeasance, delays in legal proceedings hinder the timely retrieval of underlying finances and related assets, further complicating investigations. Furthermore, the alleged closure of dedicated tax courts exacerbates the situation, dispersing cases across a broader legal landscape and potentially amplifying delays.
The need for automation
Given the foregoing discussion, accurate recording, otherwise refer to as transcription of proceedings at the courts is highly underscored (Addadzi-Koom & Bediako, 2019).
Automated transcription can significantly expedite the dispute resolution process, allowing for smoother proceedings and reducing unnecessary delays.
Thus, automated transcription tools can streamline investigations related to fraud and financial malfeasance by providing accurate and quickly accessible records, expediting the overall legal process (Kitoogo & Bitwayiki, 2009).
As suggested by Aniekwe (2019), automation reduces the demand for human transcribers, optimizing resources and alleviating the burden on the judicial system.
Suggestions for an improved system
Considering the surge in tax dispute cases, fraud, and financial malfeasance, there is a compelling need to reinstate and strengthen dedicated tax courts.
This can concentrate expertise and resources, expediting the resolution of tax-related matters. The judiciary is therefore encouraged to invest in advanced transcription technologies, implementing digital recording systems and voice-to-text software to modernize the transcription process.
Additionally, the author suggests collaborative engagement between the chartered institute of taxation, Ghana, the legal professionals, technology experts, and financial investigators to create a holistic approach that integrates technology seamlessly into legal proceedings.
Impact on economic growth
Efficient tax dispute resolution and financial investigations are pivotal for tax revenue mobilization, recovery of assets, which together impact socio-economic growth of Ghana.
The proposed reforms, including automation and the revival of dedicated tax courts, not only address delays but also contribute to a more transparent and conducive business environment. This fosters investor confidence, supports timely asset recovery, and strengthens the overall economic landscape and citizenry trust in the system in general, and rule of law in particular.
Conclusion
The confluence of tax dispute resolution, fraud cases, and financial malfeasance investigations in Ghana demands a proactive approach to streamline legal processes.
Automation, alongside the revival of dedicated tax courts, presents a promising way forward to mitigate delays, enhance efficiency, and bolster economic growth amidst the growing challenges of tax disputes, fraud and corruption cases in the country’s courts.
In conclusion, this article advocates transformative measures in Ghana’s legal processes concerning tax dispute resolution and financial investigations.
The suggested automation of transcription processes and the revival of dedicated tax courts offer a promising way forward.
The potential economic benefits underscore the urgency of addressing these issues for the overall development of the nation.
The article serves as a call to action for policymakers, legal practitioners, and technology experts to collaboratively work towards a more efficient and transparent legal system in Ghana.
Research implications
The study highlights the potential of technology integration in legal proceedings in general, and tax disputes, fraud and financial malfeasance investigations in particular, opening avenues for further research on the broader application of automation in the legal sector.
The emphasis on collaborative efforts between professional institutes, legal professionals, and technology experts prompts further exploration of interdisciplinary collaborations in improving legal processes.
The article’s focus on the economic impact of legal delays sets the stage for future studies examining the relationship between legal system efficiency and broader economic indicators.
Contributions
The article provides a comprehensive overview of the current challenges in tax dispute resolution and financial investigations in Ghana, shedding light on the manual transcription process and its implications.
By emphasizing the need for automated transcription tools, the article contributes to the discourse on leveraging technology to address delays and inefficiencies in legal processes.
The article proposes concrete policy measures, including the revival and expansion of dedicated tax courts and collaborative engagements, offering actionable solutions for policymakers and practitioners.
The exploration of the economic implications underscores the broader consequences of delays in tax dispute resolution and financial investigations, linking these issues to overall socio-economic growth.
Limitations:
The findings and recommendations are grounded in the Ghanaian context, limiting immediate generalizability to other jurisdictions.
The article references the alleged closure of dedicated tax courts, acknowledging the need for further investigation and verification of this claim.
While the economic impact is discussed, a more nuanced analysis could be conducted in future studies to quantify the specific contributions of efficient legal processes to economic growth.
Department of Accounting Studies, Faculty of Business Education, Akenten Appiah-Menka University of Skills Training & Entrepreneurial Development, Kumasi, Ghana, Chartered Institute of Taxation, Ghana, Accra, Ghana.
GNA