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VAT in Africa: Understanding Ghana’s Tax Reform, Revenue Challenges, and Policy Evolution is a detailed and insightful guide into Ghana’s Value Added Tax (VAT) system—its origins, evolution, challenges, and policy implications. Ideal for students, researchers, policymakers, and tax professionals, this book offers a clear and practical understanding of how VAT operates within the Ghanaian and broader African fiscal landscape.
✨ The book explores how Ghana transitioned from traditional sales taxes to the VAT regime and the legal frameworks that shaped the reform.
✨ It explains the intended structure of VAT, and why it has consistently failed to meet its full revenue-generating potential due to political decisions, economic shifts, and structural loopholes.
✨ With a critical look at the introduction of straight levies, the book shows how these mechanisms created distortions in the VAT system.
✨ The narrative tracks institutional changes—from the formation of separate tax agencies to the eventual merger into the Ghana Revenue Authority (GRA)—and how these reforms were aimed at improving VAT administration and compliance.
✅ Key Highlights
• Historical and legal foundation of VAT in Ghana
• Analysis of why VAT revenue underperforms and what can be done
• Discussion on straight levies and their unintended impact
• Institutional reforms and administrative improvements under the GRA
• Relevant for anyone interested in African tax systems, economic governance, or public finance reform
⚡ VAT in Africa: Understanding Ghana’s Tax Reform, Revenue Challenges, and Policy Evolution is essential reading for:
• Students and lecturers of public finance, tax law, and development studies
• Policymakers and tax professionals across Africa
• Economists and researchers focused on fiscal policy and revenue mobilization
• Civil society organizations advocating for fair and efficient taxation systems