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Overtaxing the formal sector undermines long-term fiscal gains: new survey reveals high tax burden on Ghana’s formal businesses
The Nordic Africa Institute, Research Unit.ORCID iD: 0000-0003-4078-7349
The Nordic Africa Institute, Research Unit.ORCID iD: 0000-0002-0951-8936
2025 (English)Report (Other academic)
Sustainable development
Agenda 2030: SDG 8, Agenda 2030: SDG 16, Agenda 2030: SDG 17
Abstract [en]

A new survey of firms in Ghana shows that the tax burden and levels of compliance are disproportionately higher among formal businesses than informal ones. Formal businesses also consider the tax system to be unfair to a greater extent than informal ones. These inequities reflect broader challenges across African economies, where informality dominates. To encourage investment and job creation, the government must build more transparent and fair tax systems that foster trust.

Place, publisher, year, edition, pages
Uppsala: Nordiska Afrikainstitutet, 2025. , p. 7
Series
NAI Policy Notes, ISSN 1654-6695 ; 2025:9
Keywords [en]
Ghana, Taxation, Tax systems, Business, Small enterprises, Economic development, Recommendations
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:nai:diva-3116ISBN: 9789171069238 (electronic)OAI: oai:DiVA.org:nai-3116DiVA, id: diva2:2023121
Available from: 2025-12-18 Created: 2025-12-18 Last updated: 2026-01-22Bibliographically approved

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12345672 of 9
CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf