The functions performed by the Ghana Revenue Authority (GRA) include:

1. Administer and give effect to the laws or relevant provisions of the laws including various tax rates and use optimum efficiency in assessing, collecting, and accounting for all revenue to which those laws apply.
2. Pay the amounts collected into the Consolidated Fund, unless otherwise provided by Act 791 and other Acts.
3. Promote tax compliance and tax education to ensure taxpayers fulfill their obligations under the relevant tax laws.
4. Combat tax fraud and evasion and cooperate with other competent law enforcement agencies and revenue agencies in other countries to ensure compliance.
5. Advise District Assemblies on the assessment and collection of their revenues, helping them optimize their revenue-generating activities.
6. Prepare and publish reports and statistics related to its revenue collection, providing transparency and accountability in tax administration.
7. Make recommendations to the Minister of Finance on revenue collection policy to help shape and improve tax policy in the country.