The taxation of digital financial services is on the rise in Africa. Ghana is one of the last countries to introduce it–aiming to raise financial resources for national development, and …
H Niesten, I Kobina Amoako, BD Abdullahi - 2024 - opendocs.ids.ac.uk
This study compares the implementation of electronic transaction taxes (e-levies) in two West African countries: Ghana (Electronic Transfer Levy (E-Levy)), and Nigeria (Electronic …