Political liberalisation and the implementation of value added tax in Ghana
Bibliographic Data
| ID | 4250524 |
|---|---|
| Authors | Philip D Osei, Philip Osei (Transnational Press London, corresponding author) |
| Year | 2000 |
| Volume | 38 |
| Issue | 2 |
| Pages | 255-278 |
| Publication date | 2000-06-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | The Journal of Modern African Studies (JOURNAL) |
| Journal identifiers | ISSN: 0022-278X • E-ISSN: 1469-7777 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/s0022278x00003335 |
| OpenAlex | W2112147517 |
| Language | EN |
| Citations received | 12 |
| References cited | 1 |
This article examines an aspect of Ghana's political economy in the 1990s, covering its transition to democracy from military dictatorship, and how this change process impacted on its attempt to implement a value added tax (VAT). It assesses the claim that political transition from autocracy to democracy improves policy-making and policy outcomes. Ghana's experience of implementing VAT typifies an inherent problem in African governance, that of lack of adequate capacity for improved policy-making and for the institutionalisation of inclusive politics and public accountability. The VAT case served in the end to impose a previously absent level of public accountability on the Ghanaian government
Accountability · Autocracy · Corporate governance · Democracy · Democratization · Development economics · Dictatorship · Economic policy · Economic system · Economics · Economy · Institutionalisation · Liberalization · Market economy · Political economy · Political science · Politics · Public sector · Law · Public Administration · Taxation and Compliance Studies
The Developer's Dilemma
Anthropology and Tax
Political power and the global expansion of the value-added tax
Enabling tax bargaining
Post-Covid economic crisis, citizen-state relations, and the Electronic Transactions Levy (E-levy) controversy in Ghana
Policymaking in Ghana through the lens of multiple streams framework
Distributional Aspects of Ghana’s Value-Added Tax
Implementing a Revenue Authority Model of Tax Administration in Ghana
Seeing through African protest logics
Aiding stakeholder capitalism
Does taxation lose its role in contemporary democratisation? State revenue production revisited in the third wave of democratisation
Electoral Competitiveness, Tax Bargaining and Political Incentives in Developing Countries
| Unique citing works | 12 |
|---|---|
| Citations per year | 0.92 |
| Citation span | 2013 - 2026 (14) |
| Citation velocity | current |
| Highly cited | No |
| Citation types | Neutral: 12 |