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- W73290407 abstract "The main thrust of the paper is to assess the revenue implication of the introduction of Value Added Tax (VAT) as a better option over sales tax in Ghana. An overview of tax revenue between 1984 and 2010 suggests significant improvement in consumption tax revenue since 1999 when VAT was re-launched after its implementation failed in 1995. Estimation of a model of consumption tax revenue over a 27 year period using classical linear regression estimation technique confirms revenue enhancement with the replacement of sales tax with VAT. Revenue from consumption tax is also observed to be significantly influenced by tax base and marginal tax rate with the former coming out stronger. Adjustment of marginal tax rate that accompanied the shift in consumption tax regime also showed significant positive effect on revenue. From a policy perspective, the paper recommends VAT as superior option over sales tax for revenue enhancement. In addition, measures to broaden the tax base could better improve revenue generation than raising the marginal tax rate." @default.
- W73290407 created "2016-06-24" @default.
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- W73290407 date "2011-03-01" @default.
- W73290407 modified "2023-09-23" @default.
- W73290407 title "Value Added Tax (VAT) and Revenue Generation in Ghana" @default.
- W73290407 hasPublicationYear "2011" @default.
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