Country of focus

Ghana

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Our work in Ghana

Research in Brief

The E-levy and Merchant Payment Exemption in Ghana

May 2024
Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan, Awa Diouf

Working Paper

The E-Levy and Merchant Payment Exemption in Ghana

February 2024
Celeste Scarpini, Fabrizio Santoro, Mary Abounabhan, Awa Diouf

Working Paper

Mobile Money Taxes: Knowledge, Perceptions and Politics. The Case of Ghana

February 2024
Mary Abounabhan, Awa Diouf, Fabrizio Santoro, Carlos Sakyi-Nyarko, Celeste Scarpini

Research in Brief

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

September 2023
Nana Akua Anyidoho, Max Gallien, Michael Rogan, Vanessa van den Boogaard

Research in Brief

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Working Paper

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

April 2023
Hannelore Niesten

Factsheet

Taxation of digital financial services in Ghana

February 2023
Hannelore Niesten, Mary Abounabhan

Partner Publication

Tight Tax Net, Loose Safety Net: Taxation and Social Protection in Accra’s Informal Sector

January 2023
Nana Akua Anyidoho, Max Gallien, Ghida Ismail, Florian Juergens-Grant, Michael Rogan, Vanessa van den Boogaard
Group photo of diverse professionals standing together at a conference event with badges and a presentation screen in the background.
21 September 2026

Are tax administrations AI-ready? Lessons from ICTD’s Forum on the Future of Tax Reform

Awa Diouf, Fabrizio Santoro, Becky Faith

The new World Bank World Development Report argues that tax administration is one of the more plausible early use cases…

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How Digital Public Infrastructure can define taxation in Africa
17 October 2025

How Digital Public Infrastructure can define taxation in Africa

Lucia Rossel
As Africa deepens its digital transformation, Digital Public Infrastructure (DPI) is redefining how governments identify, register, and engage taxpayers. From…
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Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact
8 October 2025

Why digitalisation alone won’t fix Africa’s tax systems: 6 steps for real impact

Kanuda M. Buluba, Fabrizio Santoro
For many African tax administrations seeking to boost revenue, digital tools appear transformative but is it really the case?…
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Taxes, trust, and transparency: Lessons for Ghana’s fiscal future
28 April 2025

Taxes, trust, and transparency: Lessons for Ghana’s fiscal future

Avi Ahuja

Ghanaian President John Mahama’s government presented its much-awaited 2025 budget last month. In it, Finance Minister Cassiel Ato Forson outlines…

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Ghana’s e-levy: 3 lessons from the abolished mobile money tax
1 April 2025

Ghana’s e-levy: 3 lessons from the abolished mobile money tax

Max Gallien, Martin Hearson, Mary Abounabhan
The e-levy’s intense politicisation and complex design made it an interesting case of a wider trend of mobile money taxes…
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How digital public infrastructure could transform tax administration in Africa
18 October 2024

How digital public infrastructure could transform tax administration in Africa

Fabrizio Santoro, Lucia Rossel

Evidence suggests that digital public infrastructure (DPI) can greatly simplify tax administration and boost tax compliance. However, some persistent challenges…

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ICTD launches new collaborative project exploring tax policy in Ghana’s informal sector
28 February 2025

ICTD launches new collaborative project exploring tax policy in Ghana’s informal sector

Vanessa van den Boogaard, Max Gallien
Multi-stakeholder event in Accra see launch of new ICTD project building on years of research and policy dialogues, in partnership…
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Insights on Ghana’s e-levy: What do we know nearly two years on?
1 March 2024

Insights on Ghana’s e-levy: What do we know nearly two years on?

A two-day workshop opened in Accra, Ghana, on the topic ‘Taxing mobile money: Lessons and ways forward’. Research findings and…
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What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research
7 February 2024

What have we learnt about taxing mobile money in Africa? Martin Hearson and Awa Diouf share lessons from DIGITAX research programme

As more African governments turn to the growing digital financial services (DFS) sector – specifically mobile money – to help…

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African revenue authority researchers gather to share insights on driving evidence-based tax policy
4 April 2023

African revenue authority researchers gather to share insights on driving evidence-based tax policy

The ICTD hosted a four-day workshop which brought together a group of partners from the research departments of the tax…

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New interactive site on taxing tobacco in West Africa
31 May 2022

New interactive site on taxing tobacco in West Africa

Did you know cigarettes have actually become more affordable in Africa over the last four years? Find out how tobacco…
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Understanding how lower-income countries participate in global tax negotiations
14 January 2021

Understanding how lower-income countries participate in global tax negotiations

Since 2013, the formal structure of global corporate tax policymaking at the OECD has changed. Decisions are no longer made…

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Completed

Digital Payment Tax Factsheets

Start date: 01/01/2022

Current

Tobacco tax reform in West Africa

Start date: 22/10/2018

Current

The fiscal and public health impact of a change in tobacco excise taxes in Ghana

Start date: 22/11/2019

Completed

The Enigma of Central and Local Governments Relationship and the Impact on Property Tax Administration in Ghana

Start date: 20/08/2017
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