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Publication Type
Journal Article
UWI Author(s)
Author, Analytic
Osei, Philip D
Author Affiliation, Ana.
SALISES
Article Title
Political liberalization and the implementation of value added tax in Ghana
Medium Designator
n/a
Connective Phrase
n/a
Journal Title
The Journal of Modern African Studies
Translated Title
n/a
Reprint Status
Refereed
Date of Publication
2000
Volume ID
38
Issue ID
2
Page(s)
255-78
Language
n/a
Connective Phrase
n/a
Location/URL
n/a
ISSN
n/a
Notes
n/a
Abstract
Examines an aspect of Ghana's political economy in the 1990's, covering its transition to democracy from military dictatorship, and how this change process impacted on its attempt to implement a value added tax (VAT). Assesses the claim that political transition from autocracy to democracy improves policy-making and policy outcomes. Ghana's experience of implementing VAT typifies an inherent problem in African governance, that of lack of adequate capacity for improved policy-making and for the instutionalisation of inclusive politics and public accountability. The VAT case served in the end to impose a previously absent level of public accountability on the Ghanian government.....
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