Introducing a Value Added Tax : Lessons from Ghana

Chapman, Emma

World Bank, Washington, DC

关键词: VALUE ADDED TAXES;    TAX BASES;    TAX COLLECTION;    RECORDS MANAGEMENT;    PUBLIC INTEREST;   

RP-ID  :  24847

学科分类：社会科学、人文和艺术（综合）

来源: World Bank Open Knowledge Repository

【 摘 要 】

In 1998 Ghana's governmentsuccessfully introduced a value added tax (VAT). But thissuccess followed a failed attempt in 1995, when thecountry's first VAT was repealed after just three and ahalf months. Ghana's experience provides severallessons for the successful introduction of aVAT-particularly the importance of recognizing publicsensitivity to changes in the tax system and of securingpublic acceptance when introducing a VAT. A VAT'sintroductory rate has a big influence on public opinion, butso do public education and management of publicexpectations. In addition, political commitment- in terms ofboth an enabling macroeconomic environment and the enactmentof legislation-is crucial for securing popular support andensuring the timely introduction of a VAT.