According to a Ghanaian doctoral student in the Department of Political Science at Carleton University, the Internal Revenue Service (IRS) is the government agency responsible for levying and collecting taxes at the national level in Ghana (16 Feb. 1993). According to the Ghanaian Times (30 Dec. 1992; 30 Jan. 1992), however, district assemblies, Civil Defence Organisations (CDOs) and Committees for the Defence of the Revolution (CDRs) within the IRS also assist in the collection of taxes. Additional and/or corroborating information on this topic is currently unavailable to the DIRB in Ottawa.

Carleton University, Ottawa. 16 February 1992. Telephone Interview with Ghanaian Doctoral Student in the Department of Political Science.

Ghanaian Times [Accra]. 30 December 1992. "The CDO Has Come a Useful Long Way."

. 30 January 1992. "IRS CDRs Hold Seminar."