Abstract:
In its 2020 Ghana CARES 'Obaatanpa' programme, the Government of Ghana emphasised the need to improve domestic revenue mobilisation in order to ensure the realisation of its medium-term fiscal policy and development objectives. In the context of ambitious revenue mobilisation goals and a challenging fiscal outlook, the design of the country's tax system is a crucial issue for policymakers. In this report, we provide a comprehensive overview of Ghana's tax system. This is intended as a repository of key information for researchers, policymakers and the public, as well as highlighting aggregate patterns of note as a first step for identifying challenges and areas for reform.