Introducing a Value Added Tax : Lessons from Ghana
In 1998 Ghana's government successfully introduced a value added tax (VAT). But this success followed a failed attempt in 1995, when the country's first VAT was repealed after just three and a half months. Ghana's experience provides several lessons for the successful introduction of a VAT-particularly the importance of recognizing public sensitivity to changes in the tax system and of securing public acceptance when introducing a VAT. A VAT's introductory rate has a big influence on public opinion, but so do public education and management of public expectations. In addition, political commitment- in terms of both an enabling macroeconomic environment and the enactment of legislation-is crucial for securing popular support and ensuring the timely introduction of a VAT.
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| Language: | English |
| Published: |
World Bank, Washington, DC
2001-12
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| Subjects: | VALUE ADDED TAXES, TAX BASES, TAX COLLECTION, RECORDS MANAGEMENT, PUBLIC INTEREST, PUBLIC CONSULTATION, PUBLIC EDUCATION, TAX RATES, TAX LEGISLATION, INFLATIONARY PRESSURES, TAX REFORMS, CORRUPTION, PUBLIC AWARENESS BUDGET DEFICIT, ENACTMENT, FINANCIAL MANAGEMENT, FISHERS, INCOME, INCOME TAXES, LEGISLATION, LEGISLATIVE PROCESS, LOBBYING, MARKET PRICES, POLITICAL MANAGEMENT, PRESIDENCY, PRIVATE SECTOR, PUBLIC OPINION, PUBLIC SECTOR, PUBLIC SERVANTS, PUBLICITY, REVENUE PERFORMANCE, TAX, TAX ADMINISTRATION, TAX POLICY, TAX REVENUES, TAX SYSTEM, TAX TREATMENT, TRADE TAXES, UTILITIES, VAT, |
| Online Access: | http://documents.worldbank.org/curated/en/2001/12/2011707/introducing-value-added-tax-lessons-ghana https://hdl.handle.net/10986/11360 |
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dig-okr-10986113602024-08-08T17:51:52Z Introducing a Value Added Tax : Lessons from Ghana Chapman, Emma VALUE ADDED TAXES TAX BASES TAX COLLECTION RECORDS MANAGEMENT PUBLIC INTEREST PUBLIC CONSULTATION PUBLIC EDUCATION TAX RATES TAX LEGISLATION INFLATIONARY PRESSURES TAX REFORMS CORRUPTION PUBLIC AWARENESS BUDGET DEFICIT CORRUPTION ENACTMENT FINANCIAL MANAGEMENT FISHERS INCOME INCOME TAXES LEGISLATION LEGISLATIVE PROCESS LOBBYING MARKET PRICES POLITICAL MANAGEMENT PRESIDENCY PRIVATE SECTOR PUBLIC OPINION PUBLIC SECTOR PUBLIC SERVANTS PUBLICITY REVENUE PERFORMANCE TAX TAX ADMINISTRATION TAX COLLECTION TAX POLICY TAX REVENUES TAX SYSTEM TAX TREATMENT TRADE TAXES UTILITIES VALUE ADDED TAXES VAT In 1998 Ghana's government successfully introduced a value added tax (VAT). But this success followed a failed attempt in 1995, when the country's first VAT was repealed after just three and a half months. Ghana's experience provides several lessons for the successful introduction of a VAT-particularly the importance of recognizing public sensitivity to changes in the tax system and of securing public acceptance when introducing a VAT. A VAT's introductory rate has a big influence on public opinion, but so do public education and management of public expectations. In addition, political commitment- in terms of both an enabling macroeconomic environment and the enactment of legislation-is crucial for securing popular support and ensuring the timely introduction of a VAT. 2012-08-13T14:51:24Z 2012-08-13T14:51:24Z 2001-12 http://documents.worldbank.org/curated/en/2001/12/2011707/introducing-value-added-tax-lessons-ghana https://hdl.handle.net/10986/11360 English PREM Notes; No. 61 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank application/pdf text/plain World Bank, Washington, DC |
| institution |
Banco Mundial |
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| country |
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| countrycode |
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| component |
Bibliográfico |
| access |
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| databasecode |
dig-okr |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca del Banco Mundial |
| language |
English |
| topic |
VALUE ADDED TAXES TAX BASES TAX COLLECTION RECORDS MANAGEMENT PUBLIC INTEREST PUBLIC CONSULTATION PUBLIC EDUCATION TAX RATES TAX LEGISLATION INFLATIONARY PRESSURES TAX REFORMS CORRUPTION PUBLIC AWARENESS BUDGET DEFICIT CORRUPTION ENACTMENT FINANCIAL MANAGEMENT FISHERS INCOME INCOME TAXES LEGISLATION LEGISLATIVE PROCESS LOBBYING MARKET PRICES POLITICAL MANAGEMENT PRESIDENCY PRIVATE SECTOR PUBLIC OPINION PUBLIC SECTOR PUBLIC SERVANTS PUBLICITY REVENUE PERFORMANCE TAX TAX ADMINISTRATION TAX COLLECTION TAX POLICY TAX REVENUES TAX SYSTEM TAX TREATMENT TRADE TAXES UTILITIES VALUE ADDED TAXES VAT VALUE ADDED TAXES TAX BASES TAX COLLECTION RECORDS MANAGEMENT PUBLIC INTEREST PUBLIC CONSULTATION PUBLIC EDUCATION TAX RATES TAX LEGISLATION INFLATIONARY PRESSURES TAX REFORMS CORRUPTION PUBLIC AWARENESS BUDGET DEFICIT CORRUPTION ENACTMENT FINANCIAL MANAGEMENT FISHERS INCOME INCOME TAXES LEGISLATION LEGISLATIVE PROCESS LOBBYING MARKET PRICES POLITICAL MANAGEMENT PRESIDENCY PRIVATE SECTOR PUBLIC OPINION PUBLIC SECTOR PUBLIC SERVANTS PUBLICITY REVENUE PERFORMANCE TAX TAX ADMINISTRATION TAX COLLECTION TAX POLICY TAX REVENUES TAX SYSTEM TAX TREATMENT TRADE TAXES UTILITIES VALUE ADDED TAXES VAT |
| spellingShingle |
VALUE ADDED TAXES TAX BASES TAX COLLECTION RECORDS MANAGEMENT PUBLIC INTEREST PUBLIC CONSULTATION PUBLIC EDUCATION TAX RATES TAX LEGISLATION INFLATIONARY PRESSURES TAX REFORMS CORRUPTION PUBLIC AWARENESS BUDGET DEFICIT CORRUPTION ENACTMENT FINANCIAL MANAGEMENT FISHERS INCOME INCOME TAXES LEGISLATION LEGISLATIVE PROCESS LOBBYING MARKET PRICES POLITICAL MANAGEMENT PRESIDENCY PRIVATE SECTOR PUBLIC OPINION PUBLIC SECTOR PUBLIC SERVANTS PUBLICITY REVENUE PERFORMANCE TAX TAX ADMINISTRATION TAX COLLECTION TAX POLICY TAX REVENUES TAX SYSTEM TAX TREATMENT TRADE TAXES UTILITIES VALUE ADDED TAXES VAT VALUE ADDED TAXES TAX BASES TAX COLLECTION RECORDS MANAGEMENT PUBLIC INTEREST PUBLIC CONSULTATION PUBLIC EDUCATION TAX RATES TAX LEGISLATION INFLATIONARY PRESSURES TAX REFORMS CORRUPTION PUBLIC AWARENESS BUDGET DEFICIT CORRUPTION ENACTMENT FINANCIAL MANAGEMENT FISHERS INCOME INCOME TAXES LEGISLATION LEGISLATIVE PROCESS LOBBYING MARKET PRICES POLITICAL MANAGEMENT PRESIDENCY PRIVATE SECTOR PUBLIC OPINION PUBLIC SECTOR PUBLIC SERVANTS PUBLICITY REVENUE PERFORMANCE TAX TAX ADMINISTRATION TAX COLLECTION TAX POLICY TAX REVENUES TAX SYSTEM TAX TREATMENT TRADE TAXES UTILITIES VALUE ADDED TAXES VAT Chapman, Emma Introducing a Value Added Tax : Lessons from Ghana |
| description |
In 1998 Ghana's government
successfully introduced a value added tax (VAT). But this
success followed a failed attempt in 1995, when the
country's first VAT was repealed after just three and a
half months. Ghana's experience provides several
lessons for the successful introduction of a
VAT-particularly the importance of recognizing public
sensitivity to changes in the tax system and of securing
public acceptance when introducing a VAT. A VAT's
introductory rate has a big influence on public opinion, but
so do public education and management of public
expectations. In addition, political commitment- in terms of
both an enabling macroeconomic environment and the enactment
of legislation-is crucial for securing popular support and
ensuring the timely introduction of a VAT. |
| topic_facet |
VALUE ADDED TAXES TAX BASES TAX COLLECTION RECORDS MANAGEMENT PUBLIC INTEREST PUBLIC CONSULTATION PUBLIC EDUCATION TAX RATES TAX LEGISLATION INFLATIONARY PRESSURES TAX REFORMS CORRUPTION PUBLIC AWARENESS BUDGET DEFICIT CORRUPTION ENACTMENT FINANCIAL MANAGEMENT FISHERS INCOME INCOME TAXES LEGISLATION LEGISLATIVE PROCESS LOBBYING MARKET PRICES POLITICAL MANAGEMENT PRESIDENCY PRIVATE SECTOR PUBLIC OPINION PUBLIC SECTOR PUBLIC SERVANTS PUBLICITY REVENUE PERFORMANCE TAX TAX ADMINISTRATION TAX COLLECTION TAX POLICY TAX REVENUES TAX SYSTEM TAX TREATMENT TRADE TAXES UTILITIES VALUE ADDED TAXES VAT |
| author |
Chapman, Emma |
| author_facet |
Chapman, Emma |
| author_sort |
Chapman, Emma |
| title |
Introducing a Value Added Tax : Lessons from Ghana |
| title_short |
Introducing a Value Added Tax : Lessons from Ghana |
| title_full |
Introducing a Value Added Tax : Lessons from Ghana |
| title_fullStr |
Introducing a Value Added Tax : Lessons from Ghana |
| title_full_unstemmed |
Introducing a Value Added Tax : Lessons from Ghana |
| title_sort |
introducing a value added tax : lessons from ghana |
| publisher |
World Bank, Washington, DC |
| publishDate |
2001-12 |
| url |
http://documents.worldbank.org/curated/en/2001/12/2011707/introducing-value-added-tax-lessons-ghana https://hdl.handle.net/10986/11360 |
| work_keys_str_mv |
AT chapmanemma introducingavalueaddedtaxlessonsfromghana |
| _version_ |
1807154648640913408 |