Ghana Country Profile

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Tax Administration

Business Corruption

According to Global Integrity 2011, tax laws are generally administered without discrimination, but complaints of corruption and harassment in relation to taxation are common.

Political Corruption

As indicated by Global Integrity 2011, the Ghanaian tax system suffers from a range of problems, including corruption and abuse of office, misapplication of exemption laws, political interference by the executive office, and low levels of capacity among tax collection agencies. 

Ghana signed the OECD Convention on Mutual Administration Assistance in Tax Matters in July 2012, becoming the second country in Africa (after South Africa) to sign the Convention. The Convention was jointly developed by the OECD and the Council of Europe in 1988; it is the most comprehensive multilateral instrument available for all forms of tax cooperation to tackle tax evasion and avoidance. 

Frequency

The World Bank & IFC: Doing Business 2014:
- A medium-sized company operating in Ghana must, on average, make 32 payments to the tax authorities every year and spend 224 hours preparing, filing and paying taxes at a total tax rate of 22.9% of profits.

Afrobarometer: Summary of Results Ghana 2013:
- 50% of citizens responding to a survey believe that 'some' tax officials are corrupt; 40.8% state that 'most of' or 'all of' them are corrupt.

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