Insufficient tax collection issues in developing economies are complex often cause by inadequate planning and control. Ghana receives inadequate tax revenue annually since independence due to the lack of delaying implementation of its existing laws. However, Ghana continues to depend on foreign aid to support its development due to the impact of a revenue shortfall. The purpose of this study was to use a qualitative method with a triangulation to examine the cause of insufficient tax collection in Ghana. The researcher used phenomenology, focus group research, and recruited participants from the Institute of Chartered Accountants. A total of 24 participants selected for the meeting interviewed on Skype. The theory of optimal taxation guided this study, to reduce cost over any distortions in people behavior to allow the country to broaden its tax base. The researcher used an inductive approach to analyze interview data gathered from ideas, themes emerging from the data transcript. The study results found that Ghana Revenue Authority lacks the political will to enforce tax laws and implementation of its existing rules. The findings revealed the following weaknesses: the lack of proper control of an informal sector of the economy, weak tax administration, lack of tax enforcement, extensive manual tax operating system over less computerized operations, low tax education, and the lack of leadership. The recommendations for future research include examining the causes and reasons at these four potential topic areas: (a) the Ghana Revenue Authority and how political interference influences its operations; (b) the Ghana Revenue Authority and why the implementation of its existing laws was lacking; (c) the district assemblies’ operations and why the absence of reforming its informal sectors; and (d) researchers should explore the benefits and the significant role a leader might have contributed to the success of the Ghana Revenue Authority.