Development of a framework for enhanced collection of national health insurance levies in Ghana Wilson Victor1*, Kumar K. M. Sharath2, Suresh N.3 1Ph.D. Scholar, M.S. Ramaiah University of Applied Sciences, Bengaluru - 560054KarnatakaIndia. 2Ph.D. Supervisor, Director - Research, M.S. Ramaiah University of Applied Sciences, Bengaluru - 560054KarnatakaIndia. 3Ph.D. Co-Supervisor, Professor, M.S. Ramaiah University of Applied Sciences, Bengaluru - 560054KarnatakaIndia. *Corresponding Author E-mail: wvctor@yahoo.com
Online published on 11 February, 2021. Abstract This study is an examination of the National Health Insurance Levy (NHIL) collections in Ghana. The research direction aims to develop a framework for enhanced revenue collection of health insurance levies in Ghana through the proposed implementation strategies. Moreover, the developed framework can act as a guideline for Ghana Revenue Authority (GRA) to curb the challenges and enhance the collection of NHIL in parallel. Quantitative and Qualitative research approaches were adopted for this study. Out of sixteen regions, two cases were studied in one region of Ghana. The two cases studied are Head Office and Spintex Road MTO office of GRA which are most appropriate because 95% of NHIL is collected in the study region (Greater Accra). However, the remaining 5% is collected by the fifteen other regions in Ghana.With a research population of 2065 and Margin of Error (8%), a sample size of 210 was determined using the stratified random technique. Data analysis was carried out and validated using Z-test hypothesis test. The overall impact of the developed framework on the collection of NHIL in Ghana leads to enhanced collection of NHIL by 31.18% to ensure Universal coverage of healthcare for all persons irrespective of the individual's financial status in Ghana. Top Keywords Ghana Revenue Authority, Health Insurance Levy, Universal Coverage of Healthcare. Top |