Analysis

Ghanaian businesses have become fluent in the language of currency risk, tracking the cedi daily as FX hedging becomes standard practice for large firms. Yet raise commodity price hedging in …

Introduction Pluralistic ignorance occurs when people privately question or reject a group norm but mistakenly believe that most others support it (Mendes, Lopez-Valeiras & Lunkes, 2017). Because each person remains …

“We have always believed, and we have not hidden the intention, that hydrocarbons oil and gas will continue to be a major stage in championing our economic survival” – Dr. …

The Traditional Markets in Ghana Ghana has hundreds of traditional markets spread across its 16 administrative regions and 261 districts. These markets serve as important centres for accessing a wide …

Introduction Ghana’s digital economy has grown faster than its traditional VAT collection mechanisms. In 2022, only a few non-resident e-commerce entities were on the GRA’s radar. Today, about 167 non-resident …

Executive Summary The Income Tax (Amendment) Act, 2026 (Act 1178) provides targeted relief to individual taxpayers and broadens access to Ghana’s presumptive tax regime for small businesses. The Act increases …

In today’s rapidly evolving financial ecosystem, financial inclusion can no longer be measured simply by the number of people who own bank accounts. Across the world, and particularly in emerging …

Most taxpayers assume a tax dispute begins when an assessment lands on their desk. Not really! It begins much earlier. It could stem from an invoice that cannot be located, …