Tax revenue generation remains one of the most central activities of any nation-state. The state collects taxes and efficiently redistribute the resources as part of its allocation function.
However, since independence, Ghana has struggled to collect enough taxes relative to the size of its economy.
In this briefing paper, we examine ways that Ghana can use tax policy to increase revenues while also supporting business growth and industry competitiveness, especially in a Ghana Beyond Aid and post-COVID context.
Our analysis focuses on a historical examination of Ghana’s economy and tax structures, assessment of the initial tax policy response to the Covid-19 pandemic, and the role of tax policy in supporting recovery from the pandemic.
Read the full paper below:
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