GH¢25.00   for   the   highest   and   GH¢5.00   for   the   lowest.   The   IRS   believes   this   might   affect   the   total   tax   revenue   as   micro   and   small   enterprises   tax   payers   contribute   the   lowest   share   to   direct   tax   revenue.   To   be   able   to   overcome   this,   the   IRS   is   undertaking   a   tax   awareness   campaign  among  small  business  owners  as  well  as  ensuring  tax  compliance  among  Tax  Stamp   payers.   5.21   CREDIT   5.21.1   SUPPORT  FOR  MICRO,  SMALL  AND  MEDIUM  ENTERPRISES   On  the  issue  of  access  to  credit,  stakeholders  including  GUTA  believe  that  over  the  years  they   have  not  been  treated  fairly  by  financial  institutions  as  well  as  government  assisted  micro  credit   projects.   Several   attempts   made   by   GUTA   to   MOTI/PSD/PSI   to   accept   proposals   from   the   traders  to  go  into  the  production  of  items  such  as  buttons,  zips,  matches,  and  toothpicks  among   others  to  supplement  the  industrial  needs  of  the  country  has  fallen  on  deaf  ears  which  is  a  big   worry  since  there  is  a  market  for  these  items.   Respondents  (39.1  percent)  indicated  that  there  has  been  an  improvement  in  the  provision  of   credit  to  business  entities  by  financial  institutions  (Figure  33).       118