Taxation and Development in Ghana and West Africa

Taxation and Development in Ghana and West Africa

by Global Development Institute

Humanities, Social Sciences & Thought Economics & Finance KCEconomicsKCMDevelopment economics and emerging economies
🎙 Global Development Institute 👥 3K 📅 March 19, 2026 ⏱ 48 min 👁 139 📄 expert opinion 🧭 2026-08-16
Available in: English (current) Français

Keywords

taxationGhanaWest Africadevelopmentrevenue mobilization

Summary

This podcast episode from the Global Development Institute features Dr. Alex Moyem Kombat, Head of Research and Policy at the Ghana Revenue Authority, discussing taxation and development in Ghana and West Africa. The conversation covers the role of taxation in financing development, challenges in tax collection, citizen trust, the informal economy, and youth entrepreneurship. Dr. Kombat explains that taxes constitute about 80% of government revenue and are used for statutory payments, social spending, government programs, public goods, energy sector payments, and economic stabilization. He highlights challenges such as the large informal sector, a 60% VAT gap, e-commerce taxation, and transfer pricing. The discussion also addresses the importance of building trust with citizens and engaging traditional and religious leaders as partners in tax education. The episode concludes with a focus on youth and incentives for startups, including tax breaks and loss carryovers.

141 words

Critical Evaluation

Value of the Information & Strength of the Argument

The value of the information is high for those interested in tax policy and development in Ghana, as it provides firsthand insights from a senior tax official. The argumentation is coherent and structured, with clear explanations of how tax revenue is utilized and the challenges faced. However, the discussion is largely descriptive and lacks critical analysis or contrasting perspectives, which limits its depth.

Scientific Rigor, Source Quality, Title Accuracy

The scientific rigor is moderate; the discussion is based on the expert’s professional experience and some statistics, but no specific sources are cited. The title accurately reflects the content. The podcast format is appropriate for the topic, but the lack of references and empirical evidence reduces its scientific robustness.

127 words

Title / Content Match

The title accurately reflects the content, which focuses on taxation and development in Ghana and West Africa.

Quality & Reliability

7/10

The discussion features an expert from the Ghana Revenue Authority, providing authoritative insights into tax administration. However, the format is a podcast with limited empirical data and no citations, reducing the overall reliability score.

Key Moments

Markers derived by PSI from the transcript: the creator did not define chapters.

Contribution & Novelties

The podcast provides a unique insider perspective on tax administration in Ghana, highlighting practical challenges and strategies. It contributes to the discourse on domestic revenue mobilization in West Africa.

Pour aller plus loin :

  • Taxation in Ghana — Overview of the tax system in Ghana.
  • Domestic revenue mobilization — Concept and importance in developing countries.
  • Informal economy — Definition and implications for taxation.

63 words

Radar Profile

The radar profile shows moderate scores across all dimensions, with slightly higher scores in quantity and quality of information, reflecting the expert's detailed explanations but limited technical depth and sourcing.

Reliability 7/10