Digital Data Protection and Literacy for Ghana’s Digital Transformation Initiative: A Case Study of the E-Tax System

Abstract

This study assessed digital data protection strategies and modalities for user support using the Ghana Revenue Authority (GRA) e-tax system as a case study. The community element of the Activity Theory guided the study. The study employed a qualitative research approach; hence, face-to-face key informant interviews and observation were used to gather the data. Purposive sampling was employed to sample three key informants as participants. The data was analysed using thematic analysis. Our findings show that GRA has recently seen a tremendous level of integration with other government agencies. Data generated for use and protection by GRA- include domestic tax, import taxes, tax identification, contracts, property tax and rates, and corporate tax data. The Authority uses a lock icon as an intervention on its website. Using security icons (security padlock and alert icon) helps users manage appropriate authentication credentials and preview updates on security and protection from cyber-attacks. We also found the client’s privacy policy, SSL certificate, secure cookies, login authentication, disclaimer alert, compliance with data protection, firewall security intervention, and protocols to validate form input in place to protect user data. However, they did not have a guide to support users, guided solutions on data recovery, and procedures to inform the community of alerts and updates. The Authority uses training, orientation, and social media campaigns to sensitise the community on digital data protection. The subscription to ISO standards readiness certification and the application of data loss prevention initiatives such as two-factor authentication, encryption, and data anonymisation were identified as best practices to improve security for clients using the e-portal platform. To enhance information security culture, our participants stated that the involvement of civil society actors could serve as translators on tax information and facilitate training to support tax literacy. Participants also suggested that resource availability would help increase awareness levels. Therefore, budgetary allocation for awareness and civic education should be made available to the Authority. They also recommended that dedicated content creators and human resources be engaged permanently to manage, create, and update social media platforms and the web portal. Therefore, the way forward is the call for digitally literate citizens as a cultural change and adoption guided by the community of practice initiative. Intensifying education, training, advocacy, and upskilling digital skills in data protection initiatives by collaborating with and engaging civil actors is imminent.