The Ghana tax law review will seek to reduce compliance difficulties, improve fairness and bring the country’s revenue system closer to the realities of a changing economy, Vice President Jane Naana Opoku Agyemang has announced.
The exercise forms part of the government’s wider plan to modernise tax administration and mobilise more domestic revenue without depending entirely on higher rates for businesses and individuals already within the tax net.
Speaking at the 14th Annual International Tax Conference in Accra on Wednesday, August 19, the Vice President said the country’s main tax laws were being examined for complexity, equity and competitiveness.
“We’re undertaking a broader review of Ghana’s core tax legislation to simplify compliance, improve equity and competitiveness, and ensure that our tax laws keep pace with the changing economy,” she said.
Compliance burden comes under scrutiny
Ghana’s revenue challenge is not only about how much taxpayers are charged. It is also about whether obligations are clear, filing procedures are manageable and tax authorities can identify economic activity taking place outside conventional business structures.
Complex procedures tend to weigh more heavily on small and medium sized businesses, many of which operate without dedicated accountants or tax departments. Difficult interpretations, multiple filing requirements and slow dispute resolution can turn compliance into an additional business cost.
Simplification could ease the pressure on businesses already paying taxes while making entry into the formal system less intimidating for those outside it.
The Vice President also called for practical ways to broaden the tax base, particularly within the informal economy. She said voluntary compliance would improve when rules are clear, fairly applied and supported by stronger taxpayer education.
Electronic devices planned for businesses
Government intends to introduce fiscal electronic devices to improve the monitoring of commercial transactions and reduce underreporting.
The devices will form part of the broader digitisation of tax administration, giving the Ghana Revenue Authority better visibility over taxable sales and improving the accuracy of assessments.
That could mark a shift from heavy dependence on periodic declarations towards transaction information that is available more quickly.
Details remain thin. Government has not publicly set out the implementation timetable, the categories of businesses that will be covered first or who will bear the cost of equipment and software integration.
Those questions are not minor. A well designed electronic system could reduce paperwork and create greater certainty. A rushed rollout could impose new costs on smaller businesses and generate another layer of compliance problems.
Digital commerce tests traditional rules
The review will also examine how Ghana taxes cross border transactions conducted through digital platforms.
Online services can be supplied to Ghanaian customers by companies with no conventional office, workforce or physical establishment in the country. Tax systems built around visible business premises struggle with that model.
Improved monitoring of digital transactions is expected to support the implementation of Ghana’s wider Value Added Tax reforms. The government has already outlined new digital compliance initiatives alongside proposed changes to customs and excise administration.
Capturing more remote and platform based transactions could widen the revenue base without repeatedly raising headline taxes on formal businesses.
There is a limit, though. Rules that are unpredictable or difficult for international suppliers to navigate can discourage investment and raise costs for Ghanaian consumers purchasing services online.
Trust will decide whether reforms work
Vice President Opoku Agyemang said Ghana needs a tax system capable of financing infrastructure, healthcare, education, climate adaptation and national security while maintaining fiscal sustainability.
She urged the Ghana Revenue Authority to improve taxpayer education, consultation and service delivery. Tax professionals were also asked to help businesses and individuals understand their legitimate obligations.
Greater digital monitoring will raise concerns about data protection, assessment methods and the avenues available when taxpayers dispute a decision. Government will need to explain how information is collected, stored and used.
The proposed review is ambitious on paper. Taxpayers will judge it more simply: whether filing becomes easier, interpretations become clearer and administrative costs fall.
Government’s test is different. It must prove that making compliance less painful can also make tax avoidance harder. That is where the success or failure of the reform will be seen.
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