TaxLawGHby MSL Business School
MSL Business SchoolOfficial fiscal research
Ghana Tax Research Library
A structured route through Ghana's official revenue reports, tax-expenditure editions, revenue strategy and analytical studies, with historical and current-law boundaries kept clear.
Analysed and explained by MSL Business School through TaxLawGH.
The official collection, explained
A report library becomes more valuable when its evidence is searchable, comparable and qualified.
TaxLawGH preserves the distinction between annual statistical editions, tax-expenditure reports, policy strategies and analytical studies.
That distinction prevents an old study from being mistaken for current law and prevents an analytical publication from being relabelled as a missing annual report.
Annual official series
Seven reporting-year editions currently appear in the Ministry library.
Annual Tax Revenue Performance
Targets, actual collections, growth, tax-stream movements and source reconciliation.
Explore the complete revenue seriesTax Expenditure
Revenue-forgone estimates, composition, beneficiaries, policy concerns and cross-edition cautions.
Explore the tax-expenditure seriesAnalytical studies
Four reports explain the tax system beyond annual outturns.
A review of Ghana's value-added tax (VAT) system
The study examines the VAT system operating before Ghana's later VAT reforms. It combines legal and institutional review, administrative data, household-consumption analysis and international comparison.
Read the detailed TaxLawGH analysisA Survey of the Ghanaian Tax System (2023)
The report surveys Ghana's tax institutions, revenue structure and selected tax rules. Its principal revenue year is 2022, while parts of the legal description were updated for publication in 2024.
Read the detailed TaxLawGH analysisDistributional Analysis of Ghana's Tax System
The GHATAX microsimulation model combines the seventh Ghana Living Standards Survey with a 2015 social-accounting matrix. It models the tax system at December 2022 and selected measures announced in the 2023 Budget.
Read the detailed TaxLawGH analysisCustoms revenue in Ghana: recent trends and their causes
The study examines the long-run fall in Customs' share of Ghana's tax revenue and the sharper revenue changes from late 2017 to 2020 using Customs data, effective tax rates and import-value trends.
Read the detailed TaxLawGH analysisVerified coverage boundary
No earlier annual editions are hidden inside the analytical reports.
The Ministry's current revenue-report catalogue lists Annual Tax Revenue Performance Reports for 2022, 2023, 2024 and 2025, and dedicated Tax Expenditure Reports for reporting years 2022, 2023 and 2024. The four analytical studies are preserved as a separate research collection.
The Customs report is historical, but it remains useful because it develops a causal framework for Customs revenue. The VAT, survey and distributional reports deepen analysis of tax design, tax mix and household incidence. None is presented as a current-law instrument.
Research method
Match the source to the question.
- Use annual revenue reports for the official outturn, target and tax-stream performance in a reporting year.
- Use tax-expenditure reports for estimated revenue forgone and the composition of preferential treatment.
- Use analytical studies for methods, structural findings, distribution and historical causal analysis.
- Use enacted legislation and verified commencement rules for current tax law.