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Introducing a Value Added Tax : Lessons from Ghana

In 1998 Ghana's government successfully introduced a value added tax (VAT). But this success followed a failed attempt in 1995, when the country's first VAT was repealed after just three and a half months. Ghana's experience provides...

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Bibliographic Details
Main Author: Chapman, Emma
Language:English
Published: World Bank, Washington, DC 2012
Subjects:
VALUE ADDED TAXES
TAX BASES
TAX COLLECTION
RECORDS MANAGEMENT
PUBLIC INTEREST
PUBLIC CONSULTATION
PUBLIC EDUCATION
TAX RATES
TAX LEGISLATION
INFLATIONARY PRESSURES
TAX REFORMS
CORRUPTION
PUBLIC AWARENESS BUDGET DEFICIT
ENACTMENT
FINANCIAL MANAGEMENT
FISHERS
INCOME
INCOME TAXES
LEGISLATION
LEGISLATIVE PROCESS
LOBBYING
MARKET PRICES
POLITICAL MANAGEMENT
PRESIDENCY
PRIVATE SECTOR
PUBLIC OPINION
PUBLIC SECTOR
PUBLIC SERVANTS
PUBLICITY
REVENUE PERFORMANCE
TAX
TAX ADMINISTRATION
TAX POLICY
TAX REVENUES
TAX SYSTEM
TAX TREATMENT
TRADE TAXES
UTILITIES
VAT
Online Access:http://documents.worldbank.org/curated/en/2001/12/2011707/introducing-value-added-tax-lessons-ghana
http://hdl.handle.net/10986/11360

Internet

http://documents.worldbank.org/curated/en/2001/12/2011707/introducing-value-added-tax-lessons-ghana
http://hdl.handle.net/10986/11360

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