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Taxation and development in Ghana: Finance, Equity and Accountability

01 September 2009

The paper begins with a brief introduction to the economic, social and political context in Ghana, and this is followed by a detailed overview of the existing tax system and its limitations. The third section looks at tax avoidance and evasion in various forms in order to identify ways to both increase collection and improve equity. The fourth section looks at the relationship between taxation and the development of political responsiveness and accountability, focusing on the ways that taxation can become a catalyst for public demands for improved governance. The final section concludes and provides a set of recommendations for potential campaign targets and further research.

Taxation and development in Ghana: Finance, Equity and Accountability : Kb