Tackling tax incentives, Ghana

Tackling tax incentives, Ghana

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This report analysis the tax exemptions regime in Ghana with a special focus on exemptions in the so-called Special Economic Zones (SEZ) or what is commonly known in Ghana as the Free Zones Enclave. The report examines five main issues including the nature of the incentives offered, the monetary cost of the incentives to the government and people of Ghana, the sunk cost to government in the development of the enclave, the impact of the revenue losses on resource mobilization and the working conditions of workers in the beneficiary free zones companies.