Buoyancy and elasticity of petroleum taxation in Ghana Samuel Narh Dorhetso
By: Narh Dorhetso, Samuel
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Material type: 
ArticlePublisher: 2024Subject(s): IMPUESTO SOBRE HIDROCARBUROS | INGRESOS FISCALES | GHANA
In:
Tax Notes International v. 114, n. 7, May 13 2024, p. 979-987Summary: Samuel Narh Dorhetso is a lecturer at the Business School of the Accra Institute of Technology in Ghana. In this article, Dorhetso examines the responsiveness of tax revenue to fluctuations in national income, both with and without the influence of discretionary tax policy changes, focusing on Ghana’s petroleum tax, and offers insight for policymakers to shape a tax framework that enhances tax revenue generation.
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Samuel Narh Dorhetso is a lecturer at the Business School of the Accra Institute of Technology in Ghana. In this article, Dorhetso examines the responsiveness of tax revenue to fluctuations in national income, both with and without the influence of discretionary tax policy changes, focusing on Ghana’s petroleum tax, and offers insight for policymakers to shape a tax framework that enhances tax revenue generation.
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