Building trust by earmarking taxes on digital financial services
Can earmarking provide an answer to the controversy of taxes on digital financial services such as Ghana’s e-levy? Although an unpopular policy tool, it may be a necessary evil….
The Ghana e-levy: Can the latest rate reduction win greater public acceptance and increase revenue?
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?
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
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….