Showing 1-4 of 4 Blogs
The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?
by Awa Diouf, Alex Ampaabeng, Mary Abounabhan & Hannelore Niesten
The reduced tax rate on electronic transactions is unlikely to satisfy Ghanaians given the country’s rising inflation…
Mobile money tax: Is there a gender gap?
by Hannelore Niesten & Mary Abounabhan
Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS taxes exacerbate or reduce gender inequality?…
Ghana’s new e-levy: the sour, sweet and switches so far
by Fabrizio Santoro, Mary Abounabhan & Awa Diouf
Introduced in May 2022, Ghana’s e-levy is a 1.5 per cent tax on the transfer amount of electronic transactions. The objective is to improve tax revenues by tapping into fast-growing digital financial services (DFS). However, many exemptions are applied to the tax design….