The Tax Justice Coalition Ghana has called for an urgent review of existing tax incentives and stronger enforcement of tax regulations to improve domestic revenue mobilisation and ensure that tax exemptions deliver measurable economic benefits.
The call was made during a strategic policy dialogue on Ghana’s 2026 Mid-Year Budget Review, held under the theme, “Assessing Ghana’s 2026 Mid-Year Budget Review: Implications for Domestic Revenue Mobilization and a Progressive Tax System.”
The forum brought together civil society organisations, policy experts and other stakeholders to assess the country’s fiscal direction and identify measures to strengthen revenue generation.
Concerns over tax revenue leakages
National Coordinator of the Tax Justice Coalition Ghana, Benedict Doh, identified significant revenue leakages in the tax system, particularly in Corporate Income Tax (CIT) and Value Added Tax (VAT) collections.
He said closing these gaps would be critical to increasing government revenue without placing an excessive burden on vulnerable groups.
Mr. Doh called for measures to broaden the tax base, improve compliance and ensure that businesses contribute their fair share to national development.
He also advocated the modernisation of tax collection systems, stronger enforcement and measures to curb profit shifting by large corporations.
Review tax incentives
The Coalition further called for regular assessments of tax incentives to determine whether the revenue forgone by the state is generating sufficient economic returns.
According to the Coalition, tax exemptions should be linked to measurable outcomes such as investment, job creation and sustainable economic growth.
It argued that incentives that fail to deliver clear economic benefits should be reviewed to prevent unnecessary losses to the state.
Call for gender-responsive taxation
The Tax Justice Coalition Ghana also advocated a gender-responsive tax system that recognises the different economic burdens taxation can place on women, particularly those working in the informal sector.
It said efforts to increase domestic revenue must be balanced with measures that protect vulnerable groups and promote greater equity in the tax system.
Recommendations for 2027 Budget
Key recommendations from the dialogue include expanding the tax base, addressing leakages in CIT and VAT collections, strengthening tax compliance and reviewing corporate tax incentives.
The Coalition’s recommendations are expected to be submitted to the Ministry of Finance for consideration in the preparation of the 2027 National Budget.
The Coalition said implementing the proposed reforms would help strengthen domestic revenue mobilisation while creating a more progressive and equitable tax system.
