Ghana

Recent reform steps

The Government of Ghana recently introduced the ambitious Ghana CARES ‘Obaatanpa’ programme in conjunction with the Ghana Revenue Authority (GRA) to raise the tax-to-GDP ratio to 20% by 2023. This programme focuses largely on narrowing the scope of exemptions, broadening the tax base, and improving the efficiency in tax administration. Elements of the programme include: 

1. Narrowing of the coverage of tax exemptions; 

2. Broadening of existing and untapped revenue sources; 

3. Improving of customs operations and collection; 

4. Improving domestic tax compliance through education efforts, improving filing and payment processes, and strengthening enforcement; 

5. Leveraging technology; and 

6. Enhancing administrative efficiency. 

 Progress achieved in 2019

In addition to the Ghana CARES programme, GIZ’s Governance Ghana project is currently providing support to 90 partner districts to generate data on the value of properties within their boundaries, and it has developed software that seeks to automate property rate collection and management (electronic billing and payment).

Ensuring policy coherence for development

To ensure policy coherence for development, Ghana has shown a strong commitment towards strengthening international tax cooperation. This is demonstrated by the implementation of recommendations from the 2018 Peer Review of the Global Forum on Transparency and Exchange of Information for tax purposes as well as preparations for automatic exchange of information (AEOI) legal framework review and AEOI implementation review.