Taxation

This topic records the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as the administrative burden of paying taxes and contributions. It records the taxes and mandatory contributions that a medium- size company must pay in a given year as well as measures of the administrative burden of paying taxes and contributions and complying with postfiling procedures. The project was developed and implemented in cooperation with PwC. Taxes and contributions measured include the pro?t or corporate income tax, social contributions and labor taxes paid by the employer, property taxes, property transfer taxes, dividend tax, capital gains tax, ?nancial transactions tax, waste collection taxes, vehicle and road taxes, and any other small taxes or fees.

What the Indicator Measure

  • Total number of taxes and contributions paid or withheld, including consumption taxes (value added tax, sales tax or goods and service tax)

    Total number of taxes and contributions paid or withheld, including consumption taxes (value added tax, sales tax or goods and service tax)

  • Method and frequency of filing and payment

    Method and frequency of filing and payment

  • Collecting information, computing tax payable

    Collecting information, computing tax payable

  • Preparing separate tax accounting books, if required

    Preparing separate tax accounting books, if required

  • Completing tax return, filing with agencies

    Completing tax return, filing with agencies

  • Arranging payment or withholding

    Arranging payment or withholding

  • Profit or corporate income tax

    Profit or corporate income tax

  • Social contributions, labor taxes paid by employer

    Social contributions, labor taxes paid by employer

  • Property and property transfer taxes

    Property and property transfer taxes

  • Dividend, capital gains, financial transactions taxes

    Dividend, capital gains, financial transactions taxes

  • Waste collection, vehicle, road and other taxes

    Waste collection, vehicle, road and other taxes

  • Time to comply with VAT refund (hours)

    Time to comply with VAT refund (hours)

  • Time to obtain VAT refund (weeks)

    Time to obtain VAT refund (weeks)

  • Time to comply with a corporate income tax correction (hours)

    Time to comply with a corporate income tax correction (hours)

  • Time to complete a corporate income tax correction (weeks)

    Time to complete a corporate income tax correction (weeks)

Institutions under this Indicator

Latest Reforms

Ghana is keeping pace with the rapid global transition to digital technologies, including in the realm of e-government where the country is regarded...

BRR has undertaken a nationwide capacity building and training of staff of Regional Coordinating Councils, Regional Managers of the Ghana Enterprises...

BRR Supported the development of a robust Land Digital Transaction System for online services at the Lands Commission. This has digitized the...