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The Ghana Tax Journal Editorial Committee was constituted on 4th September, 2024 by Hon. Joe Ghartey, Board Chairman. The Tax Journal will provide expert tax insights and analysis on various taxes and related topics. It will be published bi-annually in accordance with brand guidelines and international best practice. The journal will be available online through subscription and registered for International Standard Serial Number (ISSN)
Abstract
The tax laws impose rights and obligation on both taxpayers and tax administrators. Each party is expected to exercise their rights and execute their obligations under the tax laws. Whereas tax administrators are to ensure that taxpayers pay the correct amount of tax required of them, taxpayers are also to arrange their tax affairs in such a way that they do not pay more in taxes than as required by law.
Abstract
As climate change poses an escalating threat to global economies, aligning economic growth with sustainability has become imperative. This article explores the role of tax incentives in Ghana as a catalyst for climate-smart investments, particularly in renewable energy, sustainable agriculture, and energy-efficient technologies.
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