for  staff  of  IRS,  CEPS  and  VAT,  education  for  the  general  public  on  the  rights  and  responsibility   of  taxpayers,  computerization  and  the  establishment  of  electronic  transactions  price  database   for  of  IRS  and  CEPS  operations,  administration  of  the  rent  tax  and  the  tax  stamps  in  all  districts,   and   the   connection   of   more   organizations   to   the   GCNet   among   others.   To   improve   revenue   collection   and   ensure   efficiency   import   duty   and   import   VAT   on   all   mobile   phones   imported   into  the  country  has  been  abolished.  However,  there  is  an  introduction  of  a  specific  excise  duty   per  minute  of  air  time  use,  which  is  a  more  effective  means  of  taxing  mobile  phone  usage.  Also,   a   Bill   to   effect   the   shift   from   ad   valorem   excise   duty   rates   to   specific   excise   duty   rates   was   passed  and  has  been  operationalised.   Over  the  past  three  years,  the  revenue  agencies  have  also  undertaken  initiatives  to  inform  the   public   about   their   tax   liabilities   and   the   procedures   required   to   meet   them,   including   the   establishment  of  websites  (for  customs  and  excise  and  VAT),  the  publication  of  brochures,  and   the  conduct  of  public  awareness  campaigns.     Respondents   (35.3   percent)   indicated   that   Ghanaians   are   now   responding   better   to   meeting   their  tax  obligations  following  the  extensive  tax  education  campaign  (Figure  29).         78    

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