Tax bargaining, fiscal contracts, and fiscal capacity in Ghana: A long-term perspective
نویسندگان
چکیده
منابع مشابه
Taxation and Fiscal Reform in Ghana Tony
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 over-dependent on petroleum taxe...
متن کاملTaxation and Fiscal Reform in Ghana
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 over-dependent on petroleum taxe...
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The opinions expressed here do not involve any of the above organizations.
متن کاملFiscal capacity equalisation in Tanzania
Fiscal equalisation aims at enabling decentralized governments to supply similar services at similar tax rates. In order to equalize fiscal disparities, differences in both fiscal capacities and in fiscal needs have to be measured. This paper focuses on the measurement of fiscal capacity in a developing country. The current intergovernmental transfer system in Tanzania does not take differences...
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ژورنال
عنوان ژورنال: African Affairs
سال: 2020
ISSN: 0001-9909,1468-2621
DOI: 10.1093/afraf/adaa004