All Countries and All Sectors

Public health services dominate Ghana’s health care sector. The Ghana Health Service (GHS) – an independent executive agency responsible for the implementation of health policies – reports that 78.7% of the 7089 hospital beds in 2016 were managed by the government and 16.9% by the private sector. The remaining 4.4% of hospital beds were...

Ghana’s government has prioritised educational reform in recent years in a bid to improve access at all levels of the system. To this end, in 2018 the state introduced its Free Senior High School (SHS) policy, an initiative which provides free tuition for attendees at all public secondary schools. On top of this, to improve learning outcomes...

Tax compliance is central to the government’s agenda in 2019. The minister of finance indicated in the 2019 budget that the government would focus its revenue mobilisation efforts on reforming revenue institutions, intensifying compliance measures and broadening the tax net. However, we must work towards ensuring that compliance is less...

The tax system underwent several significant changes in 2018, and the government budget for 2019 seeks to consolidate and make additions to those changes, with its agenda focused on compliance. The key updates to the tax codes in 2019 will be as follows:

From 2014 to 2016 the administration made significant changes to the tax regime. Most of the tax laws were either revised or replaced with new legislation. Having made significant changes to tax laws during that period, the government is now focusing on widening the tax net to capture revenue from individuals and businesses operating in the...