Promoting Progressive Taxation and Tax Compliance in Ghana

1.0 Introduction

The Ghana Anti-Corruption Coalition (GACC) and Revenue Mobilisation Africa(RMA) have been organizing annual regional tax forums with the goal of improving tax accountability in Ghana. Though accountability is expected to follow from a government's taxation of its people that connection is seldomly present.

However, it is also observed that the Government of Ghana seems to be making efforts at ensuring tax transparency and accountability through creation of different platforms for engagement of citizens on the budget and economic policy statement of the Government. Through a number of public hearings and sector engagement programmes the Ministry of Finance meets with civil society on both fiscal and non-fiscal provisions of national budgets.

Despite these meetings and the declared transparency efforts of the Government, the public largely remains dissatisfied with the outcome of the processes. The dissatisfaction is seen in two areas; First,tax provisions often seen as a nuisance which should have had a lot more consultations before parliament’s approval of budgets seems not done. Recent examples include the Luxury Vehicle and Communication taxes and most recently in December of 2021 is the confusion around the proposed E-Levy in the 2022 budget. Second, is the usage of tax revenues. Perhaps this aspect continues to be the most intractable challenge for governments and the people. Concerns around spending efficiency of tax revenues often take center stage in the regional tax forums organised by the GACC and RMA.

The above issues raise questions about the effectiveness of the engagement platforms about tax accountability governance and policy framework, accountability platforms and initiatives provided by the government. The challenge goes beyond the existence of the platforms to their effectiveness in ensuring accountability and transparency. Some of the questions that naturally follow, include are the existing processes and information provided easily accessible and understood by taxpayers and are they relatable to their everyday experiences and priorities?
Tax accountability in Ghana and platforms offered for interface with citizens should be viewed and assessed in relation to the public financial management cycle of the country. Public Financial Management in Ghana is governed by Act 921 of 2016 which regulates the management of public finances. It goes through five stages; strategic planning; budget preparation and approval; budget execution; record keeping accounting and reporting; and monitoring, evaluation, and auditing. The above challenges necessitate a closer look at these stages and the effectiveness of the accountability structures regarding domestic revenue mobilization and usage.

2.0 Objective of the Assignment

• The research activity aims at assessing and providing new information on the current governance and policy framework for ensuring tax accountability in Ghana and their effectiveness.

3.0 Scope of the Assignment

• The study will cover detailed understanding of the context of tax accountability in Ghana, the governance and policy framework, the effectiveness of existing tax accountability platforms and initiatives, gaps and recommendations on how to improve tax accountability in Ghana to yield domestic resources for development as well as boost tax paying culture and morale. The study would be expected to be based on a mixed methods of desk review and interviews.

4.0 Activities of the Consultant

The Consultant shall carry out the following:

• Assess the current legal, institutional, and regulatory framework for tax revenue accountability in Ghana.
• Assess the effectiveness of the current tax accountability framework, platforms, and initiatives.
• Outline stakeholders, particularly, CSOs response to institutional reforms and measures to improve tax accountability.
• Indicate gaps in Ghana’s tax accountability governance and policy framework and proposemeasures that may be necessary to strengthen Ghana’s capacity and political will to improve tax accountability.

5.0 Deliverables

The deliverables for this assignment are:

• A study report that provides an understanding of the new information on tax accountability in Ghana.
• Draft Report by 30th April 2022.
• Final report by 31st May 2022

6.0 Duration of Assignment

The assignment is estimated to require 3 months.The assignment should commence immediately after contracting.

7.0 Governance and Support by GACC

The Consultant will provide the above services and will provide progress updates monthly as requested by GACC. The Consultant will report to the Executive Secretary of GACC.

The following shall be made available by GACC within its premises where necessary:

• Working space
• Photocopying
• Stationery
• Internet Access

8.0 Expertise Required

Interested candidates must provide information demonstrating that they have the required qualifications and proven experience and track records of conducting similar assignments and engaging policy officials at the high level.

9.0 Qualification and Experience

• An advanced university degree in taxation, development economics or its equivalent
• A minimum of ten (10) years of relevant work experience in the fields of national tax policy and /or development economics.
• Knowledge of or previous work experience in the fields of national tax policy formulation and implementation.
• Ability to work independently and under tight deadlines; and
• A high level of attention to detail.

Location: Ghana

How To Apply For The Job

Interested applicants should send their:

• Curriculum vitae and
• A technical proposal outlining the assessment approach and a budget

Via email : gacchrs@gmail.com

Or

By hand delivery at

Ghana Anti-Corruption Coalition,
Behind Pig Farm Total Service Station,
C1173/12 Kotobabi Road,
Pig-Farm Accra.

The deadline for receipt of all applications is COB Monday 21st March 2022.

Closing Date: 21 March, 2022

Only shortlisted applicants will be contacted.