This report, jointly produced with researchers from the Institute for Fiscal Studies (UK) analyses the design and administration of Ghana’s VAT and associated levies, as well as short and longer-run revenue trends.

It draws on well-established VAT policy principles, practice in other countries, and both detailed tax data and qualitative intelligence on the operation of the VAT and levies in Ghana.

The analysis and findings of the report has already fed into tax policymaking in Ghana, and has guided plans set out in the MTRS. Further options for policy and administration reforms flowing from the report will also be considered by the Government.

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