Growth Dynamics of Value-Added Tax Revenue in Ghana
作者: Francis Kwaw Andoh Nehemiah E. Osoro Eliab Luvanda
刊名: The Contemporary Economics, 2019, Vol.13 (2), pp.147-174
来源数据库: University of Finance and Management
原始语种摘要: Abstract(#br)The introduction of the value-added tax (VAT) to replace the sales tax in 1995 was one of the key policy steps undertaken by the government of Ghana (GoG) to further deepen and sustain the efficiency of Ghana’s tax system to boost tax revenue. This study uses quarterly data from 2000 to 2014 and employs dynamic ordinary least squares (DOLS) and Divisia Index approaches to examine the growth of Ghana’s VAT revenues and how this growth is affected by discretionary tax measures. On the whole, the study finds that all of the measures of VAT revenue (total VAT, domestic VAT, and import VAT) have experienced some growth. Growth in total VAT and import VAT is driven strongly by growth in the base, while that of the domestic VAT is driven by both discretionary tax measures and...
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  • revenue 收入
  • discretionary 修]自由选择[定
  • tax 
  • Growth 生长
  • quarterly 每季
  • sustain 支持
  • total 总和
  • growth 生长
  • domestic 国产的
  • measures 层组