In 1998 Ghana's government successfully introduced a value added tax (VAT). But this success followed a failed attempt in 1995, when the country's first VAT was repealed after just three and a half months. Ghana's experience provides several lessons for the successful introduction of a VAT-particularly the importance of recognizing public sensitivity to changes in the tax system and of securing public acceptance when introducing a VAT. A VAT's introductory...
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DETAILS
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2001/12/31
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Brief
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24847
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1
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1
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2010/07/01
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Disclosed
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Introducing a value added tax : lessons from Ghana
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Value added taxes
Citation
Chapman, Emma.
Introducing a value added tax : lessons from Ghana (Chinese). PREM Notes|no. 61. Public Sector Washington, DC: World Bank. http://documents.worldbank.org/curated/en/124951468032077209