Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/264462 
Year of Publication: 
2021
Series/Report no.: 
IFS Report No. R198
Publisher: 
Institute for Fiscal Studies (IFS), London
Abstract: 
The collection of tax revenue at customs has long been an important revenue source in Ghana. However, recent years have seen substantial falls in customs revenue collections, with the share of taxes collected at the country's ports falling from 42% in 2017 to 30% in 2019. With increasing tax revenues high on the government's agenda, understanding the underlying drivers of such trends is important for public policy. To that end, this report analyses Ghana's customs revenues in historical and international context, before using detailed data to investigate the drivers of revenue in recent years.
ISBN: 
978-1-80103-063-2
Document Type: 
Research Report

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