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"This paper seeks to ascertain whether Houses of Chiefs and Traditional Councils have submitted up-to-date accounts of revenue collection and expenditure in order to ensure internal control over expenditure has been exercised. It begins by reviewing…
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"Public auditing is one of the cornerstones of public sector financial accountability. Auditing involves the examination of public revenue and expenditure with the aim of ensuring that revenues collected are spent in accordance with the legal mandat…
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"The State-owned airline, Ghana Airways, was created in 1958 soon after the country gained independence. It was the first national airline in sub-Saharan Africa when it began its operations, but for a number of years it has been on a downward spiral…
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"After rebasing in 2010, Ghana’s per capita GDP rose to Middle-Income Country (MIC) level as defined by the World Bank. The per capita income measure is, however, seen to be too narrow as it does not even include key economic indicators let alone im…
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"Wagner's law is tested by using the traditional versions and our own versions which account for prices. Results show that Wagner's law exists in Ghana. However, there is no empirical support to the view that increases in government expenditures …
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"Revenues constitute the lifeblood of all economies. They not only finance development projects and the recurrent costs arising from such projects, but also pay for statutory expenditures such as debt servicing. Maximizing revenues however, requires…
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"The paper determines real exchange rate misalignment for Ghana for the period 1980 - 2010. It finds that the equilibrium real exchange rate is influenced to a significant extent by "fundamental" or "real" factors - represented in the study by produ…
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"Perennial budget overruns and their adverse effects on the economy have attracted widespread concerns. Motivated by these concerns, this paper assesses institutional processes, arrangements and the legal framework for budget preparation, implementa…
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"The revelations that ghost names exist on the Judicial Service payroll and that attempts are under way to get rid of them, is disturbing yet welcome news. Earlier in the year 2001, representatives of some donor agencies and countries called on the …
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The country’s commitment to agriculture, is reflected in the budget allocation to this sector. The CAADP expenditure target of 10% budget allocation and 6% annual agriculture productivity growth remain with fluctuated targets. During the period 201…
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"This paper examines whether the consensus reached by the late 2000s among African Union member countries and their external partners on the need to reverse the decades-long decline in spending for essential public goods and services in agriculture …
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"Public expenditure is one of the critical ingredients of a country’s development. To ensure that public expenditure is efficient and effective, it is essential that resource allocation decisions are underpinned by sound analysis and that a well-des…
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Encouraging tax compliance demands a careful understanding of how taxpayers think about and experience taxation. Knowledge about taxpayer attitudes and behaviour is essential when analyzing opportunities and constraints for reform, and for the desig…
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This paper seeks to understand the challenges and opportunities of enhancing local revenue mobilization in Nairobi City County. It notes that local revenue is an important revenue source for the County given its expanding budgetary and service deliv…
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The 2018 National Budget was delivered to the National Assembly and read on 29th September 2017, with the theme: “accelerating fiscal fitness for sustained inclusive growth, without leaving anyone behind”. In part, this essentially signals that the …
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The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia. It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework f…
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The Togolese economy recorded a real growth rate of 5% with an inflation rate of 1.19% in 2016. In 2015 outstanding debt,was estimated at 75.4% of GDP. The investment rate was 22.8% in 2016, its lowest rate since 2013, while the tax pressure was …
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The motivation of this study is the recently launched global agenda of SDGs goals (17.4) that proposes to “ Assist developing countries in attaining long-term debt sustainability; this is to be attained through coordinated policies aimed at fosterin…
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This paper is also available in French: Développement minier et pétrolier et politiques de dépenses publiques au Niger : une analyse en équilibre général calculable dynamique. This study analyzes public spending options from mining and oil resourc…
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Wealthy people contribute a significant share of the total revenue collected through personal income tax (PIT) in high-income countries. This is not the case in most low-income countries, where the bulk of revenue from PIT is collected from people w…
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