Preview: Introducing a Value Added Tax : Lessons from Ghana

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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 But this success followed a failed attempt in 1995, when the country's first VAT was repealed after just three and a half months.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