Abstract:
The purpose of this research was to assess the quality of the provision of services by the GRA Customs Division in the municipality of HO., Ghana. The approach of quantitative analysis was considered the most suitable and thus embraced, so the studies were quantitative in nature. The researcher adopted the correlational study design randomly sampled 300 customers of Customs Division of the GRA in the HO municipality. In all, 296 questionnaires were completed, valid and usable for data collection and analysis purposes, therefore used by the researcher. Data obtained from customers was transferred to the computer via questionnaires and analyzed with the packet program SPSS 22., which could have a positive effect on customers' willingness to pay their taxes. From the above findings, the researcher recommended that investments should be made into the physical infrastructure of the Ghana Revenue Authority Customs Division.