By: Alberta Asanewa Dwirah and Elizabeth Agyeiwa Denkyi
The Tax Justice Coalition has called on the government to focus on broadening Ghana’s tax base rather than introducing new taxes or increasing existing tax rates.
The call was made at a policy dialogue held in Accra under the theme, “Assessing Ghana’s 2026 Mid-Year Budget Review: Implications for Domestic Revenue Mobilization and Progressive Tax System.”
The dialogue assessed the tax-related proposals in the 2026 Mid-Year Budget Review and explored measures to strengthen domestic revenue mobilisation while promoting a fairer and more progressive tax system.
Speaking at the meeting, Coordinator of the Tax Justice Coalition-Ghana, Benedict Doh, said significant tax gaps persisted in areas such as Value Added Tax (VAT) and Corporate Income Tax (CIT).
He said closing the existing gaps could generate additional revenue for national development without placing further pressure on compliant taxpayers.
“If the tax gap does exist, then there will not be a need for introducing new taxes or increasing the existing tax rates. The approach ought to be broadening the tax base for us to rake in more revenues to finance development,” he emphasized.
Mr Doh identified illicit financial flows (IFFs) as a major area requiring urgent attention and called for stronger measures to curb them.
He also advocated greater transparency in the granting of tax exemptions, stressing the need for effective implementation of the Tax Exemptions Act, 2022.
According to him, the publication of annual tax expenditure reports and cost-benefit analyses is critical to ensuring accountability in the management of tax exemptions.
Mr Doh further stressed the importance of disclosing the beneficial ownership of companies that benefit from tax exemptions.
He also called for gender considerations to be incorporated into tax policies, warning that poorly designed measures could deepen existing inequalities, particularly among women and vulnerable groups.
Meanwhile, Country Lead of Budget Ghana, Jennifer Moffatt, said Ghana had made progress towards its revenue target during the first half of 2026, although significant tax gaps remained.
She identified Corporate Income Tax as a major area requiring attention, citing an estimated tax gap of about 81 percent.
“There are still gaps that need to be addressed. One of the main things that came up is corporate income tax and how that can also improve domestic revenue mobilisation,” she added
Ms Moffatt also called for improved taxation of the informal sector, saying innovative approaches were needed to bring more eligible taxpayers into the tax net without placing additional burdens on those already complying.
She said sustained tax education is equally important to improving voluntary compliance and broadening the tax base.
On overall revenue performance, Ms Moffatt said the country has performed well against its revenue target during the first half of the year.
The Tax Justice Coalition is expected to consolidate the recommendations from the dialogue into a policy brief for submission to the Ministry of Finance for consideration in the preparation of the 2027 Budget.
The Coalition said its ultimate objective is to promote a fair, progressive and transparent tax system capable of generating adequate domestic revenue to support national development.
