GHANA REPORT Taxation and Development in Ghana: Finance, Equity and Accountability

This report is the first report in an initiative to create a comprehensive, and globally representative series of country reports that touch on diverse tax justice issues. The intent is to analyse the national tax systems, the distribution of the tax burden, the incentive structure and explore emerging national or regional themes including existing and proposed tax related advocacy issues among stakeholders. The production of this report is the collective effort of both of the organisations involved. The Tax Justice Network promotes transparency in international finance and opposes secrecy. TJN was initiated at the European Social Forum in Florence in 2002, and officially launched at the British Houses of Parliament in 2003. It is dedicated to high-level research, analysis and advocacy in the field of tax and regulation. Tax Justice Network Africa was launched in 2007 with the aim of bringing tax issues to the foreground of the broader development agenda. We work to map, analyse and explain the role of taxation and the harmful impacts of tax evasion, tax avoidance, tax competition and tax havens. Our objective is to encourage reform at the global and national levels. We support a level playing field on tax and we oppose loopholes and distortions in tax practices and regulation, and the abuses that flow from them