This book explores how VAT works in Ghana and why it hasn’t lived up to its full revenue potential. In this book, you will learn how the VAT system replaced older taxes, the laws that shaped it, and how it has changed over time. It breaks down how VAT is collected, why straight levies distorted it, and how political decisions impact its structure. The book also explains how Ghana’s tax agencies evolved, merged, and reformed to improve VAT administration. If you’re interested in tax policy, revenue systems, or African fiscal reforms, this book offers detailed insights backed by real examples from Ghana.
