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Briefing paper

BP124: Tax administration in Ghana: Perceived institutional challenges

Afrobarometer Briefing Paper No. 124
2 Dec 2013 Ghana
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Using Ghana Round 5 Afrobarometer survey data from 2012, this paper seeks to examine Ghanaians’ knowledge of tax obligations to the state, their opinions on the tax system, and attitudes towards the payment of taxes. Furthermore, the paper explores factors that fuel tax evasion or the readiness to dodge tax obligations among citizens.