To finance basic pro-poor services, the Government of Ghana must mobilize more public revenue. But tax reform has been … highly controversial in Ghana. An attempt to introduce VAT in 1995 failed after widespread protests. Although a second … attempt to introduce VAT in 1998 succeeded, strong resistance to tax reform remains, and the total tax base remains narrow and …

and 2008, tax legislation was changed 83 times, fiscal federal rules 14 times, and budgetary institutions sixteen times …. Tax and budgetary reforms moved from centralizing revenue sources and spending authority in the federal government to mild …

been to cut down on government activities and there has been a remarkable contraction. Although tax reform has been an … behind the decline in the tax-GDP ratio over the past years are substantial reductions in external taxes, relative large tax … tax incidence among ten different household groups shows that poorer households paid indirectly a relative large share of …

legal systems, outlines considerations for substantive and procedural tax law design and deals with sanctions in tax law … allows the book to set out fundamental considerations beyond the boundaries of any actual tax system whilst emphasizing that … beyond. People who can benefit from this book may range from university students to tax practitioners and members of civil …

between aid and fiscal aggregates. Vector autoregressive methods are applied to 34 years of annual data in Ghana to model the … effect of aid on fiscal behaviour. Results suggest that aid to Ghana has been associated with reduced domestic borrowing and … increased tax effort, combining to increase public spending. The paper provides evidence that aid has been associated with …