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- W2019913376 abstract "Ghana's Parliament enacted a value-added tax (VAT) in December 1994, with collection to begin on March 1, 1995. The short preparation period proved fatal for the tax. However, the nation's fiscal problems continue and the government is resolved to reintroduce the tax in 1998. This article reviews the structure of the failed tax, showing how it would have been a more effective general consumption tax than the system it would have replaced, examines the reasons for its untimely demise, and considers prospects for a successful reintroduction of the tax. Ghana's experience with the VAT can hold important lessons for countries contemplating the introduction of such a tax." @default.
- W2019913376 created "2016-06-24" @default.
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- W2019913376 date "2004-01-07" @default.
- W2019913376 modified "2023-09-28" @default.
- W2019913376 title "The Value-Added Tax in Ghana" @default.
- W2019913376 hasPublicationYear "2004" @default.
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